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 DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditDec.1Bal., 5,400 units, 4/5 completed3,67231Direct materials, 97,200 units165,240168,91231Direct labor43,280212,19231Factory overhead24,340236,53231Goods finished, 98,400 units227,6288,90431Bal., ? units, 3/5 completed8,904

Question Content Area

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

b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0".

Whole UnitsEquivalent Units Direct MaterialsEquivalent Units ConversionInventory in process, December 1Started and completed in DecemberTransferred to finished goods in DecemberInventory in process, December 31Total