ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit Dec. 1 Bal., 4,800 units, 1/3 completed 10,880 31 Direct materials, 86,400 units 146,850 157,760 31 Direct labor 196,930 31 Factory overhead 22,038 218,968 31 Goods finished, 87,600 units 211,840 7,128 31 Bal., ? units, 2/5 completed 7,128 a. Determine the number of units in work in process inventory at December 31. 3,600 units 39,170 Feedback Check My Work 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 "o". Baking Department 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 4 ,800 0 X Started and completed in December 82.800 02.800 82,800 Transferred to finished goods in December 7.500 Inventory in process, December 31 140