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, 7,500 units, 1/3 completed 13,000 31 Direct materials, 135,000 units 175,500 188,500 31 Direct labor 52,880 241,380 31 Factory overhead 29,752 271,132 31 Goods finished, 136,800 units 261,670 9,462 31 Bal, 7 units, 3/5 completed 9,462 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 Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Inventory in process, December 1 Started and completed in Decumber Transferred to finished goods in December Inventory in process, December 31 Tot