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

a. Determine the number of units in work in process inventory at December 31.

b. Determine the equivalent units of production for direct materials and conversion costs in December.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Debit Credit Credit Debit Item Dec. 1 Bal., 24,000 units, % completed Direct materials, 134,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 128,000 units 31 Bal., ? units, V½ completed 116,700 234,500 351,200 150,000 501,200 876,200 115,500 115,500 375,000 760,700