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Equivalent Units of Productiorn The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit Mar. 1 Bal., 4,200 units, 2/3 completed 31 Direct materials, 75,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 76,500 units 31 Bal. ? units, 2/5 completed 3,640 101,920 130,730 146,932 141,8505,082 5,082 98,280 28,810 16,202 a. Determine the number of units in work in process inventory at March 31 units b. the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in