7. 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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
March	1	Bal., 6,600 units, 4/5 completed					18,480
	31	Direct materials, 118,800 units	166,320				184,800
	31	Direct labor	45,340				230,140
	31	Factory overhead	25,508				255,648
	31	Goods finished, 120,300 units			246,672		8,976
	31	Bal. ? units, 3/5 completed					8,976

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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total