The following infoumation concerss production in the Baking Department for December. Air direct materials are placed in procits at the begisning of arsatation. Account Work in Process-Bahing Department ACCount ND. a. Determine the number of urits in work in process inventary at December 31. urtits b. Determine the equivalent units of production for tirect materials and conversion costs in December, if an amsunt it serp. enter in tor Baking Department Eauivalent Units af Production for Direct Materials and Conversion Costs