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., 5,700 units, 2/3 completed					4,940
	31	Direct materials, 102,600 units	133,380				138,320
	31	Direct labor	39,480				177,800
	31	Factory overhead	22,212				200,012
	31	Goods finished, 104,100 units			193,040		6,972
	31	Bal., ? units, 3/5 completed					6,972

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 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