CNG Ting. Free eBook Show Me How Reading Equivalent of Production The following information concerte production in the Department for December. As crecer recen process the produto ACCOUNT Work In Process-Baking Department ACCOUNT NO Date Item Balance Debit Credit Debat Credit Dec 124,000, completed 31 Direct materials, 134,000 114,700 214,500 351.200 31 Oct labor 150,000 501,200 31 Factory overhead 375.000 876,200 31 Good finished, 125,000 units 780,700 115.500 115.500 31, 1/2 completed Determine the number of units in work in proces vertory December 31 ws b. Determine the equivalent units of production for direct materials and conversion costs in Decanter Baking Department Equivalent units of Production for Direct Materials and conversion Costs For December Equivalent Unite Equivalent Whole Units Direct Materials Units Conversion Inventory in proces, December Started and completed in December Transferred to shoods in December TIMES, 12 completed a. Determine the number of units in work in process inventory at December 31. 115,500 units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, 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 Check My World