production.

$\backslash$table$[[$ACCOUNT Work in Process$-$Baking Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $36,000$ units, $\frac{3}{4}$ completed,,,$207,360,],[31,$Direct materials, $200,000$ units,$450,000,,657,360,],[31,$Direct labor,$207,900,,865,260,],[31,1.$ Factory overhead,$680,400,,1,545,660,],[31,1$ Goods finished, $196,000$ units,,$1,361,660,184,000,],[31,1$ Bal., $?$ units, $\frac{1}{2}$ completed,,,$184,000,]]$

a$.$ Determine the number of units in work in process inventory at August $31.x$ units

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How many units were in process during the period? How many units were completed during the

b$.$ Determine the equivalent units of production for direct materials and conversion costs in August. If Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs

For August

Line Item Description

Whole Units

Equivalent Units

Equivalent

Direct Materials Units Conversion

Inventory in process, August $1$

Started and completed in August

Transferred to finished aoods in Auaust