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  3. \table[[date,item,debit,credit,balance],[debit,cre

\table[[Date,Item,Debit,Credit,Balance],[Debit,Credit],[Dec.,1 Bal., 24,000 units, 34 completed,,,116,700,],[,31 Direct materials, 134,000 units,234,500,,351,200,],[,31 Direct labor,150,000,,501,200,],[3,1 Factory overhead,375,000,,876,200,],[3:,1 Goods...

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Accounting

\table[[Date,Item,Debit,Credit,Balance],[Debit,Credit],[Dec.,1 Bal., 24,000 units, 34 completed,,,116,700,],[,31 Direct materials, 134,000 units,234,500,,351,200,],[,31 Direct labor,150,000,,501,200,],[3,1 Factory overhead,375,000,,876,200,],[3:,1 Goods finished, 128,000 units,,760,700,115,500,],[31,,1 Bal., ? units, 12 completed,,,115,500,]]
a. Determine the number of units in work in process inventory at December 31.
x units
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How many units were in process during the period? How many units were completed during the period?
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
\table[[,Whole Units,\table[[Equivalent Units],[Direct Materials]],\table[[Equivalent],[Units Conversion]]],[Inventory in process, December 1,,x,x
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