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