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$[[,900,,,$CCOUNT I,No$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $5,400$ units, $\frac{2}{5}$ completed,,,$8,424,],[31,$Direct materials, $97,200$ units,$126,360,,134,784,],[31,$Direct labor,$37,920,,172,704,],[31,$Factory overhead,$21,336,,194,040,],[31,$Goods finished, $98,400$ units,,$187,068,6,972,],[,$Bal., $?$ units, $\frac{3}{5}$ completed,,,$6,972,]]$

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 qoods in Auqust