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b. Determine the equivalent units of production for direct materiais and conversion costs in December. If an amount is zero, enter in " 0 " Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Equivelent Units of Production The foilowing information concerns production in the flaking Department for December. All direct materials are pleced in process at the beginning of production. a. Determine the number of units in work in process inventory at December 31 . units The following information concerns production in the Baking Department for December. All direct materiais are placed in process at the beginning of production