$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $5,100$ units, $\frac{2}{5}$ completed,,,$9,792,],[31,$Direct materials, $91,800$ units,$146,880,,156,672,],[31,$Direct labor,$42,150,,198,822,],[31,$Factory overhead,$23,706,,222,528,],[31,$Goods finished, $93,000$ units,,$214,104,8,424,],[31,$Bal., $?$ units, $\frac{4}{5}$ completed,,,$8,424,]]$

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

Transferred to finished goods in August

Inventory in process, August $31$

Total