31 Direct materials, 336,000 units 252,000 266,760 31 Direct labor 40,000 306,760 31 Factory overhead 60,530 367,290 31 Goods finished, 330,000 units 20,880 346,410 31 Bal. 2 units, 2/5 completed 20,880 a. Determine the number of units in work in process inventory at March 31 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0 Baking Department Equivakent Units of Production for Direct Materials and Conversaon Costs For March Equivalent Units Equiralent Previous Check My Work DELL K G Ctr Alt 31 Direct materials, 336,000 units 252,000 266,760 31 Direct labor 40,000 306,760 31 Factory overhead 60,530 367,290 31 Goods finished, 330,000 units 20,880 346,410 31 Bal. 2 units, 2/5 completed 20,880 a. Determine the number of units in work in process inventory at March 31 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0 Baking Department Equivakent Units of Production for Direct Materials and Conversaon Costs For March Equivalent Units Equiralent Previous Check My Work DELL K G Ctr Alt