Costs per Equivalent Unit 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, 5,100 units, 4/5 completed 10,012 31 Direct materials, 91,800 units 146,880 157,692 31 Direct labor 41,230 198,922 Factory overhead 23,198 222,120 31 Goods finished, 93,000 units 213,696 8,424 31 Bal, ? units, 4/5 completed 8,424