The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 5,100 units, 3/5 completed					6,120
	31	Direct materials, 91,800 units	137,700				143,820
	31	Direct labor	41,340				185,160
	31	Factory overhead	23,256				208,416
	31	Goods finished, 93,000 units			200,928		7,488
	31	Bal., ? units, 3/5 completed					7,488

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a. Determine the number of units in work in process inventory at December 31. fill in the blank 028e4c09ffaefb9_1 units

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How many units were in process during the period? How many units were completed during the period?

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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

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1	fill in the blank 682a2bf95051f87_1	fill in the blank 682a2bf95051f87_2	fill in the blank 682a2bf95051f87_3
Started and completed in December	fill in the blank 682a2bf95051f87_4	fill in the blank 682a2bf95051f87_5	fill in the blank 682a2bf95051f87_6
Transferred to finished goods in December	fill in the blank 682a2bf95051f87_7	fill in the blank 682a2bf95051f87_8	fill in the blank 682a2bf95051f87_9
Inventory in process, December 31	fill in the blank 682a2bf95051f87_10	fill in the blank 682a2bf95051f87_11	fill in the blank 682a2bf95051f87_12
Total	fill in the blank 682a2bf95051f87_13	fill in the blank 682a2bf95051f87_14	fill in the blank 682a2bf95051f87_15