eBook Show Me How ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,200 units, 2/3 completed 8,640 31 Direct materials, 129,600 units 233,280 241,920 31 Direct labor 31 Factory overhead 65,930 37,078 307,850 344,928 31 Goods finished, 131,400 units 333,480 11,448 31 Bal., ? units, 2/5 completed 11,448 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 process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total