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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Bal., 7,500 O Dec. 1 units, 2/5 17,100 completed Direct materials, 31 256,500 273,600 135,000 units 31 Direct labor 70,840 344,440 Factory 31 39,848 384,288 overhead Goods finished, 31 369,810 14,478 136,800 units Bal., ? units, 31 4/5 14,478 completed 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 Whole Units Equivalent 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