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 Process$-$Baking Department

ACCOUNT NO$.$

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

$x$ units

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

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