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 4,800 units, 2/3 completed 6,080 31 Direct materials, 86,400 units 164,160 170,240 31 Direct labor 44,320 214,560 31 Factory overhead 24,928 239,488 31 Goods finished, 87,600 units 230,920 8,568 31 Bal., 2 units, 3/5 completed 8,568 .. 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 o Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Equivalent Direct Materials Units Conversion Whole Units Equivalent 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 31 Total