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

a. Determine the number of units in work in process inventory at the end of the month.
b. Determine the equivalent units of production for direct materials and conversion costs inJuly.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 | 31 Direct materials, 162,000units307,800 31 Direct labor 31 Factory overhead 31 Goods finished, 157,400 units 31 Bal. units, completed Bal., 8,000 units, 36 completed 16,576 324,376 367,976 389,080 26,964 26,964 43,600 21,104 362,116