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., 6,300 units, 2/3 completed 6,300 31 Direct materials, 113,400 units 170,100 176,400 31 Direct labor 31 Factory overhead 50,450 28,384 226,850 255,234 31 Goods finished, 114,900 units 246,690 8,544 31 Bal., ? units, 2/5 completed 8,544 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 Equivalent Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total