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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 8,400 units, 2/3 completed					10,640
	31	Direct materials, 151,200 units	287,280				297,920
	31	Direct labor	78,200				376,120
	31	Factory overhead	43,992				420,112
	31	Goods finished, 153,300 units			404,110		16,002
	31	Bal., ? units, 4/5 completed					16,002

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 "0".

Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1	fill in the blank	fill in the blank	fill in the blank
Started and completed in December	fill in the blank	fill in the blank	fill in the blank
Transferred to finished goods in December	fill in the blank	fill in the blank	fill in the blank
Inventory in process, December 31	fill in the blank	fill in the blank	fill in the blank
Total	fill in the blank	fill in the blank	fill in the blank