eBook Show Me How Cengage Learning Cengage Learning 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., 8,700 units, 3/5 completed 31 Direct materials, 156,600 units 12,528 281,880 294,408 31 Direct labor. 79,930 374,338 31 Factory overhead i 44,966 419,304 31 Goods finished, 158,700 units 405,312 13,992 31 Bal., ? units, 2/5 completed 13,9921 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 "g", Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Whole Units Inventory in process, December 1 Equivalent Equivalent Units Direct Materials Units Conversion