ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit March 27,900 1 Bal., 9,300 units, 3/5 completed 31 Direct materials, 167,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 169,500 units 31 Bal. ? units, 4/5 completed 251,100 76,020 42,756 279,000 355,020 397,776 14,832 14,832 382,944 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 its 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