$\backslash$table$[[$bate$,$Item,Debit,Credit,Debit$],[$August $1,$Bal., $8,100$ units, $\frac{3}{5}$ completed,,,$],[31,$Direct materials, $145,800$ units,$218,700,,228,4],[,$Direct labor,$65,080,,293,500],[,$Factory overhead,$36,602,,],[,$Goods finished, $147,600$ units,,$318,888,11,2],[31,$Bal., $?$ units, $\frac{2}{5}$ completed,,,$]]$

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

Whole Units

Equivalent Units Equivalent Direct Materials Units Conversion

Inventory in process, August $1$

Started and completed in August

ransferred to finished goods in August

Inventory in process, August $31$

Total