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. 14,880 1 Bal., 9,300 units, 3/5 completed 31 Direct materials, 167,400 units 334,800 349,680 31 Direct labor 96,080 445,760 31 Factory overhead 54,040 499,800 482,808 16,992 31 Goods finished, 169,500 units 31 Bal., 2 units, 2/5 completed 16,992 a. Determine the number of units in work in process inventory at December 31. 7,200 units Feedback Check My Work 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 Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Inventory in process, December 1 9,300 Started and completed in December 160,200 160,200 160,200 Transferred to finished goods in December 169,500 160,200 Inventory in process, December 31 7,200 7,200 X Total 176,700 167,400