eBook Show Me How Print Item The following information concerns production in the Baking Department for December. All direct matenals 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, 3/5 completed 8,568 31 Direct materials, 113,400 units 192,780 201,348 31 Direct labor 31 Factory overhead 50,640 28,488 251,988 280,4761 31 Goods finished, 114,900 units 270,972 9,504 31 Bal., 7 units, 2/5 completed 9,504 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 Check My Work 4 more Check My Work uses remaining. Previous Next Email Instructor Save and Exit Submit Assignment for Grading