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., 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".

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