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. Date Item Balance Debit Credit Debit Credit 13,824 Dec. 1 Bal., 7,200 units, 2/5 completed 31 Direct materials, 129,600 units 207,360 221,184 31 Direct labor 59,030 280,214 31 Factory overhead 33,202 313,416 31 Goods finished, 131,400 units 302,508 10,908 31 Bal., ? units, 3/5 completed 10,908 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 Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total Equivalent Units Equivalent Whole Units Direct Materials Units Conversion