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., 6,900 units, 2/5 completed					14,904
	31	Direct materials, 124,200 units	223,560				238,464
	31	Direct labor	64,670				303,134
	31	Factory overhead	36,370				339,504
	31	Goods finished, 126,000 units			327,876		11,628
	31	Bal., ? units, 3/5 completed					11,628

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