Equivalent Units of Production 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. 226,800 64,390 1 Bal., 6,300 units, 4/5 completed 31 Direct materials, 113,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 114,900 units 31 Bal., ? units, 2/5 completed 5,040 231,840 296,230 332,442 11,328 11,328 36,212 321,114 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 Equivalent Direct Materials Units Conversion Inventory in process, December 1 Whole Units Equivalent Units 31 Direct materials, 113,400 units 226,800 231,840 31 Direct labor 64,390 296,230 31 Factory overhead 36,212 332,442 31 Goods finished, 114,900 units 321,114 11,328 31 Bal., ? units, 2/5 completed 11,328 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 Equivalent Units Equivalent Whole Units 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