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 Debit Credit Dec. 1 Bal., 24,000 units, 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 Bel, 2 units, V completed 115,500 a. Determine the number of units in work in process inventory at December 31. 30,000 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 Inventory in process, December 1 8.100 X Started and completed in December 139,500 X 139,500 X Equivalent Units Equivalent Direct Materials Units Conversion 4860 X 139,500 X Transferred to finished goods in December 147,600 X 139.500 X 144.360 X Inventory in process, December 31 6.300 X 6.300 X 3,780 X Total 153,900 X 145,800 X 148140 X