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

$\backslash$table$[[$ACCOUNT$,$Work in Process$-$Baking Dep,ent,,CCOUNT I,No$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $4,800$ units, $4/5$ completed,,,$3,840,],[31,$Direct materials, $86,400$ units,$172,800,,176,640,],[31,$Direct labor,$49,900,,226,540,],[31,$Factory overhead,$28,076,,254,616,],[31,$Goods finished, $87,600$ units,,$244,824,9,792,],[31,$Bal., $?$ units, $\frac{4}{5}$ completed,,,$9,792,]]$

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

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

Inventory in process, August $1$

Started and completed in August

Transferred to finished goods in August

Inventory in process, August $31$

Total

Whole Units

Equivalent Units

Equivalent

Direct Materials Units Conversion

$\backslash$table$[[$Line Item Description,Whole Units Equivalent Units Equivalent$],[$Inventory in process, August $1,],[$Started and completed in August,$],[$Transferred to finished goods in August,$],[$Inventory in process, August $31,]]$