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., 5,400 units, 2/3 completed					6,480
   	31	Direct materials, 97,200 units	174,960				181,440
   	31	Direct labor	50,260				231,700
   	31	Factory overhead	28,268				259,968
   	31	Goods finished, 98,400 units			249,720		10,248
   	31	Bal., ? units, 4/5 completed					10,248

   a. Determine the number of units in work in process inventory at December 31. fill in the blank 921cd6033012fe2_1 units

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   How many units were in process during the period? How many units were completed during the period?

   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