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 box does not require an entry, leave it blank. Baking Department Eauivalent Units of Production for Direct Materials and Conversion b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank. Baking Department