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., 9,300 units, 2/5 completed			14,508
31	Direct materials, 167,400 units	217,620		232,128
31	Direct labor	64,770		296,898
31	Factory overhead	36,426		333,324
31	Goods finished, 169,500 units		322,236	11,088
31	Bal., ? units, 2/5 completed			11,088

a. Determine the number of units in work in process inventory at August 31. ______units

Question Content Area

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
Started and completed in August
Transferred to finished goods in August
Inventory in process, August 31
Total