Equivalent Units of Production The following information concerns production in the Baking Department for August....

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Accounting

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
\table[[Date,Item,Debit,Credit,\table[[Balance],[Debit]],\table[[Balance],[Credit]]],[August 1,Bal., 5,700 units, 4/5 completed,,,4,104,],[31,Direct materials, 102,600 units,184,680,,188,784,],[31,Direct labor,52,250,,241,034,],[31,Factory overhead,29,398,,270,432,],[31,Goods finished, 104,100 units,,260,856,9,576,],[31,Bal., ? units, 35 completed,,,9,576,]]
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
Inventory in process, August 1
Started and completed in August
Transferred to finished goods in August
Inventory in process, August 31
Total
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