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. Date Balance Item Debit Credit Debit Credit Dec I Bal 6,300 units, 1/3 completed 15,950 31 Direct materials, 113.400 units 215,460 231.420 31 Direct labor 59,720 291,140 31 Factory overhead 33.592 324,732 31 Goods finished, 114,900 units 312.540 12,192 31 Bal units, 4/5 completed 12,192 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 Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Inventory in process. December started and completed in December Date Item Debit Credit Debit Credit Dec. 1 Bal., 6,300 units, 1/3 completed 15,960 31 Direct materials, 113,400 units 215,460 231,420 31 Direct labor 59,720 291,140 31 Factory overhead 33,592 324,732 31 Goods finished, 114,900 units 312,540 12,192 31 Bal., 2 units, 4/5 completed 12,192 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 Equivalent Units Equivalent Whole Units 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