eBook Show Me HOW quivalent Units of Production the following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginnir ACCOUNT Work in Process--Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 6,900 units, 1/3 completed 15,640 31 Direct materials, 124,200 units 211,140 226,780 31 Direct labor 56,790 283,570 31 Factory overhead 31,942 315,512 31 Goods finished, 126,000 units 304,700 10,812 31 Bal., 7 units, 3/5 completed 10,812 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