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., 8, 100 units, 1/3 completed 14,040 31 Direct materials, 145,800 units 189,540 203,580 260,190 31 Direct labor 56,610 31 Factory overhead 31,842 292,032 31 Goods finished, 147,600 units 282,330 9,702 31 Bal., ? units, 2/5 completed 9,702 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