ACCOUNT Work in Process$-$Baking Department

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1,$Bal., $24,000$ units, $\frac{3}{4}$ completed,,,$116,700,],[,31,$Direct materials, $134,000$ units,$234,500,,351,200,],[,31,$Direct labor,$150,000,,501,200,],[,31,$Factory overhead,$375,000,,876,200,],[,31,$Goods finished, $128,000$ units,,$760,700,115,500,],[,31,$Bal., $?$ units, $\frac{1}{2}$ completed,,,$115,500,]]$

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

$x$ units

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How many units were in process during the period? How many units were completed during the period?

b$.$ Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in $"0".$

Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs For December