Calculator The Tonowing monthation concerns production in the baking De the beginning of production. rocess at ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 4,800 units, 1/3 completed 12,160 31 Direct materials, 86,400 units 164,160 176,320 31 Direct labor 44,770 221,090 31 Factory overhead 25, 182 246,272 31 Goods finished, 87,600 units 238,280 7,992 31 Bal., ? units, 2/5 completed 7,992 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 Previous Next