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$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Aug$.,\backslash$table$[[1],[31],[31],[31],[31],[31]],\backslash$table$[[$Bal$.,36,000$ units, $\frac{3}{4}$ completed$],[$Direct materials, $200,000$ units$],[$Direct labor$],[$Factory overhead$],[$Goods finished, $196,000$ units$],[$Bal$.,?$ units, $\frac{1}{2}$ completed$]],\backslash$table$[[450,000],[207,900],[680,400]],1,361,660,\backslash$table$[[207,360],[657,360],[865,260],[1,545,660$