Chapter 17 - Homework Equivalent Units of Production eBook Show Me How Print tem The following information concems 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., 6,300 units, 1/3 completed 13,440 31 Direct materials, 113,400 units) 181.440 194,880 31 Direct labor 51,820 246,700 31 Factory overhead 29.156 275,856 31 Goods finished, 114,900 units 266,160 9,696 31 Bal., 7 units, 3/5 completed 9,696 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 orocess December 1 Chapter 17 Homework Book Show Me How Preten Dec 1 Bal, 0,300 units, 1/3 completed 13,440 31 Direct materials, 113,400 units 31 Direct labor 181.440 104,000 51,820 240,700 31 Factory overhead 20,150) 275,856 31 Goods finished, 114,900 units 200,100 9,690 31 Bal, 7 units, 3/5 completed 9.096 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 Equivalent Units Equivalent Whole Units 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 PRANOLA