1. 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., 24,000 units, 34 completed					116,700
   	31	Direct materials, 134,000 units	234,500				351,200
   	31	Direct labor	150,000				501,200
   	31	Factory overhead	375,000				876,200
   	31	Goods finished, 128,000 units			760,700		115,500
   	31	Bal., ? units, 12 completed					115,500

   Question Content Area

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

   Question Content Area

   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