ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit 3,780 170,100 173,880 Bal., 6,300 units, 4/5 Mar. 1 completed Direct materials, 31 113,400 units 31 Direct labor 31 Factory overhead Goods finished, 31 114,900 units Bal. ? units, 4/5 31 completed 50,940 224,820 253,470 28,650 243,582 9,888 9,888 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 '07 Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Check My Work