ark eBook * Show Me How Calculator Equivalent units of Production The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Dec 1 Bal., 4,500 units, 2/5 completed 9,720 31 Direct materials, 81,000 units 145,800 155,520 31 Direct labor 41,840 197,360 31 Factory overhead 23,536 220,896 31 Goods finished, 82,200 units 6,996 31 Bal units, 2/5 completed 6,996 213,900 a. Determine the number of units in work in process inventory at December 31 units Foto 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 "0" Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Whole Unite Equivalent Units Equivalent Direct Materials Units Conversion