Equivalent Units of Production The following information concerns production in the Baling 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., 9,300 units, 3/5 completed 12,648 31 Direct materials, 167,400 units 284,580 297,228 31 Direct labor 74,730 371.958 31 Factory overhead 42,030 413,988 31 Goods finished. 169.500 units 399,232 14.256 31 Bal units, 2/5 completed 14.256 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 1 an amount is zero enter inom 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 proces December Started and completed in December Transferred to finished goods in December Inventory in December 31 Tuta