The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

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.

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ACCOUNT Work in Process-Baking Department Date Item Aug. 1 Bal., 36,000 units, % completed 31 Direct materials, 200,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 196,000 units 31 Bal., 2 units, ½ completed Debit 450,000 207,900 680,400 Credit 1,361,660 ACCOUNT NO. Debit Balance 207,360 657,360 865,260 1,545,660 184,000 184,000 Credit