Chapter 03 Homework (Application) 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. 9,360 1 Bal.,7,800 units, 3/5 completed 31 Direct materials, 140,400 units 210,600 219,960 283,720 31 Direct labor 63,760 31 Factory overhead 35,864 319,584 307,224 12,360 31 Goods finished, 142,200 units 31 Bal., 2 units, 4/5 completed 12,360 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 "O" 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