need help answeing please

ACCOUNT Work In Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,500 units, 2/5 completed 16,200 31 Direct materials, 135,000 units 243,000 259,200 31 Direct labor 70,840 330,040 31 Factory overhead 39,848 369,888 31 Goods finished, 136,800 units 355,980 13,908 31 Bal., 7 units, 4/5 completed 13,908 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 Whole Units Equivalent Units Equivalent Direct Materials Units Conversion Inventory in process, December 1 7.500 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total