< The following information concerns production in the Baking Department for December. All direct materials a ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 9,000 units, 4/5 completed 6,840 31 Direct materials, 162,000 units 307,800 314,640 31 Direct labor 82,450 397,090 31 Factory overhead 46,382 443,472 31 Goods finished, 164,100 units 427,050 16,422 31 Bal., ? units, 3/5 completed 16,422 a. Determine the number of units in work in process inventory at December 31. units b. Determine the equivalent units of production for direct materials and conversion osts in December. If an an 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 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total