$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1$ Bal., $24,000$ units, $\frac{3}{4}$ completed,,,$116,700,],[,31$ Direct materials, $134,000$ units,$234,500,,351,200,],[,31$ Direct labor,$150,000,,501,200,],[3,1$ Factory overhead,$375,000,,876,200,],[3$:$,1$ Goods finished, $128,000$ units,,$760,700,115,500,],[31,,1$ Bal., $?$ units, $\frac{1}{2}$ completed,,,$115,500,]]$

a$.$ Determine the number of units in work in process inventory at December $31.$

$x$ units

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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 $"0".$

Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs

For December

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent$],[$Units Conversion$]]],[$Inventory in process, December $1,,x,x$