1. 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., 4,800 units, 2/3 completed					4,480
   	31	Direct materials, 86,400 units	120,960				125,440
   	31	Direct labor	32,960				158,400
   	31	Factory overhead	18,544				176,944
   	31	Goods finished, 87,600 units			171,040		5,904
   	31	Bal., ? units, 2/5 completed					5,904

   a. Determine the number of units in work in process inventory at December 31. fill in the blank 657768f49039026_1 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	fill in the blank 812100f8c017fbc_1	fill in the blank 812100f8c017fbc_2	fill in the blank 812100f8c017fbc_3
   Started and completed in December	fill in the blank 812100f8c017fbc_4	fill in the blank 812100f8c017fbc_5	fill in the blank 812100f8c017fbc_6
   Transferred to finished goods in December	fill in the blank 812100f8c017fbc_7	fill in the blank 812100f8c017fbc_8	fill in the blank 812100f8c017fbc_9
   Inventory in process, December 31	fill in the blank 812100f8c017fbc_10	fill in the blank 812100f8c017fbc_11	fill in the blank 812100f8c017fbc_12
   Total	fill in the blank 812100f8c017fbc_13	fill in the blank 812100f8c017fbc_14	fill in the blank 812100f8c017fbc_15