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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Credit Dec. 1 Bal., 4,500 units, 3/5 completed 5,040 31 Direct materials, 81,000 units 113,400 118,440 31 Direct labor 31,540 149,980 31 Factory overhead 17.744 167,724 31 Goods finished, 82,200 units 161,520 6,204 31 Bal., units, 4/5 completed 6,204 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 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 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 Tota