Credit Debit Dec. 1 Bal., 6,900 units, 2/3 completed 5,980 31 Direct materials, 124,200 units 161,460 167,440 31 Direct labor 47.400 214,840 31 Factory overhead 26,664 241,504 31 Goods finished, 126,000 units 233,650 7,854 31 Bal..? units, 2/5 completed 7,854 a. Determine the number of units in work in process inventory at December 31. 4,180 units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "o". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For December Equivalent Units Whole Units Equivalent Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December 120.020 Transferred to finished goods in December 126,000 5.980 Inventory in process, December 31 4.180 . Total 5.900 0 1.495 120.020 120.020 120.020 4.180 2.090