Equivalent units of Production The fullowing memben concerns product the bakmg Department for December. All corect materials are placed in process of the beginning of production ACCOUNT Work in Process-Making Department ACCOUNT NO. . Balance Date Item Debit Credit Debit Credit Dec. 1 B2, 7,300 units, 1/5 cumpleted 5.616 31 Direct materials, 148,400 units , 252,720 258,336 31 Director 71.450 329,786 31 Factory Overhead 40,10 340.984 31 Goods med, 112,200 units 190301 31 Bal units, 345 completed 13.680 d. Deleme the number of units it work in process inventory al December 31 - unis Whole Units Equivalent Limits h. Determine the couvert units of production for direct materials and conversion costs in December. If an amount is zero, inter in "". Uakiny Department Equivalent Units of Production for Direct Materials and conversion Costs For December Equivalent Direct Materials Units Conversion Inventory IT pruebs, December 1 Started and completed in Desember Transferred food in December Inventory in proces, December 31 Dual