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. 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 Materiais and Conversion Costs