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. Item Balance Date Debit Credit Debit Credit Dec. 1 Bal., 4,800 units, 3/5 completed 7,680 31 Direct materials, 86,400 units '172,800 180,480 31 Direct labor 50,460 230,940 31 Factory overhead 28,380 259,320 31 Goods finished, 87,600 units 249,528 9,792 31 Bal., 2 units, 4/5 completed 9,792 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 "O". 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