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, 2/5 completed 15,840 31 Direct materiais, 118,000 units 237,600 253,440 31 Direct labor 68,950 322,390 31 Factory overhead i 38,780 361,170 31 Goods finished, 120,300 units 349,134 12,036 31 Bal., 7 units, 2/5 completed 12,036 a. Determine the number of units in work in process inventory at December 31.1 units