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., 6,300 units, 2/3 completed 5,460 31 Direct materials, 113,400 units 147,420 152,880 31 Direct labor 43,610) 196,490 31 Factory overhead 24,538 221,028 31 Goods finished, 114,900 units 213,060 7,968 31 Bal, ? units, 3/5 completed 7,968 a. Determine the number of units in work in process inventory at December 31. units