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., 6,600 units, 2/3 completed 7,040 31 Direct materials, 118,800 units 190,080 197,120 31 Direct labor 53,290 250,410 31 Factory overhead 29,982 280,392 31 Goods finished, 120,300 units 270,090 10,302 31 Bal., 7 units, 3/5 completed 10,302 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 Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 311 Total