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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Dec. 14,688 1 Bal., 7,200 units, 2/5 completed 31 Direct materials, 129,600 units 220,320 235,008 31 Direct labor 59,030 294,038 327,240 31 Factory overhead 33,202 315,792 11,448 31 Goods finished, 131,400 units 31 Bal., 2 units, 3/5 completed 11,448 a. Determine the number of units in work in process inventory at December 31. 5,400 units Feedback Check My Work How many units were in process during the period? How many units were completed during the period? 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 7.200 124.200 X Started and completed in December 124,200 124,200 124,200 Transferred to finished goods in December 131.400 124.2007 Inventory in process, December 31 124.200 X Total