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, 1/3 completed 19,200 31 Direct materials, 129,600 units 259,200 278,400 31 Direct labor 76,790 355,190 31 Factory overhead 43,198 398,388 31 Goods finished, 131,400 units 383,700 14,688 31 Bal, ? units, 4/5 completed 14,688 a. Determine the number of units in work in process inventory at December 31. 1,061,35 X 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 19,200 X x Started and completed in December 14,688 X x x Transferred to finished goods in December Inventory in process, December 31 x x x x X x x Total