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 Date Item Debit Credit Debit Credit Dec 1 Bal., 9,300 units, 3/5 completed 10,416 31 Direct materials, 167,400 units 234,360 244,776 31 Direct labor 65,160 309,936 31 Factory overhead 36,648 346,584 31 Goods finished, 169,500 units 333,048 13,536 31 Bal, 7 units, 4/5 completed 13,536 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 Whole Units Equivalent Units Equivalent Direct Materials Units Conversion 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 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total