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 Debit Credit Date Item Debit Credit 11,628 Dec. 1 Bal.. 5,700 units, 2/5 completed 31 Direct materials, 102,600 units 174,420 186,048 46,370 232,418 31 Direct labor 31 Factory overhead 26,080 250,182 258,498 8,316 8,316 31 Goods finished, 104,100 units 31 Bal., 7 units, 2/5 completed a. Determine the number of units in work in process inventory at December 31. units torinis and conversion costs in December. If an amount is zero, 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