1. 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 ProcessBaking Department							ACCOUNT NO.
   Date		Item	Debit		Credit		Balance
   							Debit		Credit
   Dec.	1	Bal., 6,000 units, 3/5 completed					8,640
   	31	Direct materials, 108,000 units	194,400				203,040
   	31	Direct labor	56,060				259,100
   	31	Factory overhead	31,540				290,640
   	31	Goods finished, 109,500 units			279,660		10,980
   	31	Bal., ? units, 4/5 completed					10,980

   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 Direct Materials	Equivalent Units Conversion
   Inventory in process, December 1
   Started and completed in December
   Transferred to finished goods in December
   Inventory in process, December 31
   Total