Equivalent units of Production The following information concerns production in the Balking Department for December. All direct materials are placed in process at the beginning of production ACCOUNT Work in Processing Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Dec 1 Bal 4,800 units, 2/3 completed 31 Direct materials, 66,400 units 172,800 179,200 31 Direct labor 50,270 229,470 31 Factory overhead 28,282 257,752 31 Goods finished, 87,600 units 247,960 9,792 31 Bal units, 4/5 completed 9,792 6,400 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 "O". 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