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 Iten Debit Credit Debit Credit Dec. 1 Bal., 4,800 units, 2/5 completed 9,216 31 Direct materials, 86,400 units 138,240 147,456 31 Direct labor 31 Factory overhead 39,350 22,138 186,806 208,944 31 Goods finished, 87,600 units 201,672 7,272 31 Bal., ? units, 3/5 completed 7,272 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 Whole Units Equivalent Units Equivalent Direct Materials Units Conversion 1 Bal., 4,800 units, 2/5 completed 9,216 31 Direct materials, 86,400 units 31 Direct labor 138,240 147,456 31 Factory overhead 39,350 22,138 186,806 208,944 31 Goods finished, 87,600 units 201,672 7,272 31 Bal., ? units, 3/5 completed 7,272 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 Whole Units Inventory in process, December 1 Equivalent Units Equivalent Direct Materials Units Conversion Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total