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., 4,800 units, 3/5 completed			7,296
	31	Direct materials, 86,400 units	164,160			171,456
	31	Direct labor	44,110			215,566
	31	Factory overhead	24,818			240,384
	31	Goods finished, 87,600 units		232,392		7,992
	31	Bal., ? units, 2/5 completed			7,992

Question Content Area

a. Determine the number of units in work in process inventory at December 31. fill in the blank 4e710208805903f_1 units

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".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1	fill in the blank 2d269c049fd1016_1	fill in the blank 2d269c049fd1016_2	fill in the blank 2d269c049fd1016_3
Started and completed in December	fill in the blank 2d269c049fd1016_4	fill in the blank 2d269c049fd1016_5	fill in the blank 2d269c049fd1016_6
Transferred to finished goods in December	fill in the blank 2d269c049fd1016_7	fill in the blank 2d269c049fd1016_8	fill in the blank 2d269c049fd1016_9
Inventory in process, December 31	fill in the blank 2d269c049fd1016_10	fill in the blank 2d269c049fd1016_11	fill in the blank 2d269c049fd1016_12
Total	fill in the blank 2d269c049fd1016_13	fill in the blank 2d269c049fd1016_14	fill in the blank 2d269c049fd1016_15