Obj. 2 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 Date ACCOUNT NO. Balance Item Debit Credit Debit Credit Aug. 1 Bal., 36,000 units, 3/4 completed 207,360 31 Direct 450,000 657,360 materials, 200,000 units 31 Direct 207,900 865,260 labor 31 Factory 680,400 overhead 31 Goods finished, 196,000 units 31 Bal., 2 units, 1/2 completed 1,545,660 1,361,660 184,000 184,000