ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March 1 Bal 8.700 units, 4/5 completed 26,100 31 Direct materials, 156,600 units 234,900 261.000 31 Direct labor 69.750 330,750 31 Factory overhead 39,240 369.990 31 Goods finished. 158,700 units 357,318 12.672 31 Bal units, 3/5 completed 12.672 . Determine the number of units in work in process inventory at March 31. 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 Direct Materials whole Units 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