The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department ACCOUNT NO.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
August 1	Bal., 6,000 units, 2/5 completed			10,080
31	Direct materials, 108,000 units	151,200		161,280
31	Direct labor	41,820		203,100
31	Factory overhead	23,520		226,620
31	Goods finished, 109,500 units		219,240	7,380
31	Bal., ? units, 2/5 completed			7,380

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a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units

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How many units were in process during the period? How many units were completed during the period?

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b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "0".

Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For August

Line Item Description	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, August 1	Inventory in process, August 1	Inventory in process, August 1	Inventory in process, August 1
Started and completed in August	Started and completed in August	Started and completed in August	Started and completed in August
Transferred to finished goods in August	Transferred to finished goods in August	Transferred to finished goods in August	Transferred to finished goods in August
Inventory in process, August 31	Inventory in process, August 31	Inventory in process, August 31	Inventory in process, August 31
Total	Total	Total	Total