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., 7,800 units, 3/5 completed 11,856 31 Direct materials, 140,400 units 266,760 278,616 31 Direct labor 72,870 351,486 31 Factory overhead 40,986 392,472 31 Goods finished, 142,200 units 377,232 15,240 31 Bal., ? units, 4/5 completed 15,240 Question Content Area a. Determine the number of units in work in process inventory at December 31. fill in the blank 0a833ff25fb401e_1 units Question Content Area b. D