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., 8,400 units, 3/5 completed					10,752
   	31	Direct materials, 151,200 units	241,920				252,672
   	31	Direct labor	67,550				320,222
   	31	Factory overhead	37,996				358,218
   	31	Goods finished, 153,300 units			346,374		11,844
   	31	Bal., ? units, 2/5 completed					11,844

   Question Content Area

   a. Determine the number of units in work in process inventory at December 31. fill in the blank e8aedb01d06602d_1 units

   Question Content Area

   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 5a0a4a06d03c058_1	fill in the blank 5a0a4a06d03c058_2	fill in the blank 5a0a4a06d03c058_3
   Started and completed in December	fill in the blank 5a0a4a06d03c058_4	fill in the blank 5a0a4a06d03c058_5	fill in the blank 5a0a4a06d03c058_6
   Transferred to finished goods in December	fill in the blank 5a0a4a06d03c058_7	fill in the blank 5a0a4a06d03c058_8	fill in the blank 5a0a4a06d03c058_9
   Inventory in process, December 31	fill in the blank 5a0a4a06d03c058_10	fill in the blank 5a0a4a06d03c058_11	fill in the blank 5a0a4a06d03c058_12
   Total	fill in the blank 5a0a4a06d03c058_13	fill in the blank 5a0a4a06d03c058_14	fill in the blank 5a0a4a06d03c058_15

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