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 DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditDec.1Bal., 9,000 units, 2/3 completed7,80031Direct materials, 162,000 units210,600218,40031Direct labor61,770280,17031Factory overhead34,746314,91631Goods finished, 164,100 units304,29010,62631Bal., ? units, 2/5 completed10,626

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a. Determine the number of units in work in process inventory at December 31. fill in the blank 406e50012fa505f_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".

Whole UnitsEquivalent Units Direct MaterialsEquivalent Units ConversionInventory in process, December 1fill in the blank 423c25022feafa6_1fill in the blank 423c25022feafa6_2fill in the blank 423c25022feafa6_3Started and completed in Decemberfill in the blank 423c25022feafa6_4fill in the blank 423c25022feafa6_5fill in the blank 423c25022feafa6_6Transferred to finished goods in Decemberfill in the blank 423c25022feafa6_7fill in the blank 423c25022feafa6_8fill in the blank 423c25022feafa6_9Inventory in process, December 31fill in the blank 423c25022feafa6_10fill in the blank 423c25022feafa6_11fill in the blank 423c25022feafa6_12Totalfill in the blank 423c25022feafa6_13fill in the blank 423c25022feafa6_14fill in the blank 423c25022feafa6_15