ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Credit Dec. 1 Bal., 5,400 units, 3/5 completed 31 Direct materials, 97,200 units 31 Direct labor 31 Factory overhead 31 Goods finished, 98,400 units 31 Bal., ? units, 3/5 completed 136,080 37,510 21,098 Debit 6,048 142,128 179,638 200,736 7,392 7,392 193,344 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 "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Whole Units Equivalent Units Equivalent 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