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. 16,720 1 Bal., 6,600 units, 1/3 completed 31 Direct materials, 118,800 units 225,720 242,440 31 Direct labor 61,510 303,950 31 Factory overhead 34,602 338,552 31 Goods finished, 120,300 units 327,230 11,322 31 Bal., ? units, 2/5 completed 11,322 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 Equivalent Units Equivalent whole Units 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