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., 8,400 units, 4/5 completed			6,048
31	Direct materials, 151,200 units	272,160		278,208
31	Direct labor	77,630		355,838
31	Factory overhead	43,666		399,504
31	Goods finished, 153,300 units		384,132	15,372
31	Bal., ? units, 4/5 completed			15,372

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

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