The following information concerns production in the Baking Department for December. All direct materlals are placed in process at the beginning of production.

$\backslash$table$[[$Date$,$ACCOUNT Work in Process$-$Baking Department,ACCOUNT NO$.],[$Item$,$Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1$ Bal., $6,300$ units, $\frac{3}{5}$ completed,,,$7,056,],[,31$ Direct materials, $113,400$ units,$158,760,,165,816,],[,31$ Direct labor,$43,780,,209,596,],[,31$ Factory overhead,$24,620,,234,216,],[,31$ Goods finished, $114,900$ units,,$225,768,8,448,],[,31$ Bal., $?$ units, $\frac{3}{5}$ completed,,,$8,448,]]$

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

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$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$,,,]]$