ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 6,900 units, 3/5 completed					8,832
	31	Direct materials, 124,200 units	198,720				207,552
	31	Direct labor	56,420				263,972
	31	Factory overhead	31,738				295,710
	31	Goods finished, 126,000 units			284,694		11,016
	31	Bal., ? units, 4/5 completed					11,016

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

Whole Units

Equivalent Units Direct Materials

Equivalent Units Conversion

Inventory in process, December 1

Started and completed in December

Transferred to finished goods in December

Inventory in process, December 31

Total