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. Balance Date Item Debit Credit Debit Credit Aug. 1 Bal., 5,000 units, % completed 8,000 31 Direct materials, 204,000 units 306,000 314,000 31 Direct labor 35,500 349,500 31 Factory overhead 29,076 378,576 31 Goods finished, 196,000 units 356,580 21,996 31 Bal. 2 units, % completed 21,996 a. Determine the number of units in work in process inventory at the end of the month. b. Determine the equivalent units of production for direct materials and conversion costs in August.