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., 5,100 units, 4/5 completed 4,080 31 Direct materials, 91,800 units 31 Direct labor 183,600 187,680 52,120 239,800 31 Factory overhead 29,312 269,112 31 Goods finished, 93,000 units 259,908 9,204 31 Bal., 7 units, 2/5 completed 9,204 a. Determine the number of units in work in process inventory at December 31. 3,900 units