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., 8,700 units, 3/5 completed					11,136
	31	Direct materials, 156,600 units	250,560				261,696
	31	Direct labor	70,530				332,226
	31	Factory overhead	39,678				371,904
	31	Goods finished, 158,700 units			358,572		13,332
	31	Bal., ? units, 3/5 completed					13,332

a. Determine the number of units in work in process inventory at December 31. fill in the blank b1202e001f9602b_1 units

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How many units were in process during the period? How many units were completed during the period?

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