How many units were in process during the period? How many units were completed during the period? 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 Inventory in process, December 1 7,500 0 3,0ty Started and completed in December Transferred to finished goods in December 136,200 Inventory in process, December 31 5.700 3,700 Total 142,500 Feedback