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., 24,000 units, 34 completed					116,700
	31	Direct materials, 134,000 units	234,500				351,200
	31	Direct labor	150,000				501,200
	31	Factory overhead	375,000				876,200
	31	Goods finished, 128,000 units			760,700		115,500
	31	Bal., ? units, 12 completed					115,500

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 Direct Materials	Equivalent Units Conversion
Inventory in process, December 1
Started and completed in December
Transferred to finished goods in December
Inventory in process, December 31
Total