The following information concerns production in the Baking Department for August. 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 in August.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Aug. Ba., 5,000 units, % completed 31 Direct materials, 204,000 31 Direct labor 31 Factory overhead 31 Goods finished, 196,000 units 31 Bal. 2 units, completed 8,000 314,000 349,500 378,576 21,996 21,996 306,000 35,500 29,076 356,580