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. 1 Bal., 7,200 units, 2/5 completed 17,280 31 Direct materials, 129,600 units 31 Direct labor 259,200 276,480 75,270 351,750 31 Factory overhead 42,342 394,092 31 Goods finished, 131,400 units 381,348 12,744 31 Bal., ? units, 2/5 completed 12,744 a. Determine the number of units in work in process inventory at December 31. Feedback units Check My Work How many units were in process during the period? How many units were completed during the period? 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 7,200 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total