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., 6,300 units, 3/5 completed			8,568
31	Direct materials, 113,400 units	192,780		201,348
31	Direct labor	50,640		251,988
31	Factory overhead	28,488		280,476
31	Goods finished, 114,900 units		270,972	9,504
31	Bal., ? units, 2/5 completed			9,504

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a. Determine the number of units in work in process inventory at August 31. fill in the blank 1 of 1 units

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

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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