w Equivalent Units of Production 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. 1 Bal., 8,100 units, 2/5 completed 31 Direct materials, 145,800 units 18,468 295,488 277,020 31 Direct labor 75,850 371,338 31 Factory overhead 42,662 414,000 31 Goods finished, 147,600 units 399,006 14,994 31 Bal., 2 units, 3/5 completed 14,994 a. Determine the number of units in work in process inventory at December 31. units 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 Whole Units Equivalent