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

Date

Item

Debit

Credit

Balance

Debit

Balance

Credit

August $1$

Bal., $36,000$ units, $34$ completed

$207,360$

$31$

Direct materials, $200,000$ units

$450,000$

$657,360$

$31$

Direct labor

$207,900$

$865,260$

$31$

Factory overhead

$680,400$

$1,545,660$

$31$

Goods finished, $196,000$ units

$1,361,660$

$184,000$

$31$

Bal., $?$ units, $12$ completed

$184,000$

Question Content Area

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

fill in the blank $1$ of $1$

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 $"0".$

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