Baxter Products manufactures office furniture by using an assembly-line process. All direct aterials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing.

Baxter Products manufactures office furniture by using an assembly-line process. All direct aterials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing. An examination of the company's Work-in-Process account for August revealed the following selected information:

August 1 balance: 6000 units, 40% complete, cost $44,600*
Production started: 1,800 units
Direct materials used during August: $90,000
August conversion cost: $51,400

Production completed: 1,400 units

*Supplementary records disclosed direct material cost of $30,000 and conversion cost of $14,600.

Conversations with manufacturing personnel revealed that the ending work in process was 80% complete.

Required:
A. Determine the number of units in the August 31 work-in-process inventory.
B. Calculate the cost of goods completed diring August, and prepare the
appropriate journal entry to record completed production.
C. Determine the cost of the August 31 work-in-process inventory.

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