ACCOUNT Work in Process Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 9,180 1 Bal., 8,100 units, 2/3 completed 31 Direct materials, 145,800 units 247,860 257,040 31 Direct labor 65,960 323,000 31 Factory overhead 37,108 360,108 345,870 14,238 31 Goods finished, 147,600 units 31 Bal., ? units, 4/5 completed 14,238 a. Determine the number of units in work in process inventory at December 31. units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total