Equivalent Units of Production The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item August 1 Bal., 36,000 units, 3 completed 31 Direct materials, 200,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 196,000 units 31 Bal., ? units, 2 completed Debit 450,000 207,900 680,400 Line Item Description Inventory in process, August 1 Credit Whole Units 1,361,660 10 Balance Balance Debit Credit a. Determine the number of units in work in process inventory at August 31. units 207,360 657,360 865,260 1,545,660 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 184,000 184,000 Equivalent Equivalent Units Direct Materials Units Conversion ACCOUNT Work in Process-Baking Department Date Item August 1 Bal., 36,000 units, 3/4 completed 31 Direct materials, 200,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 196,000 units 31 Bal., ? units, 1/2 completed Total Line Item Description Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Debit Daking Departm 450,000 207,900 680,400 Whole Units Credit a. Determine the number of units in work in process inventory at August 31. units 30000 1,361,660 ent for August. All direct materials are placed in process at the beginning of production. ACCOUNT NO. Balance Debit 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 207,360 657,360 865,260 1,545,660 184,000 184,000 Balance Credit Equivalent Units Equivalent Direct Materials Units Conversion 10000 ہے