ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
March	1	Bal., 5,100 units, 2/5 completed					16,320
	31	Direct materials, 91,800 units	146,880				163,200
	31	Direct labor	41,800				205,000
	31	Factory overhead	23,510				228,510
	31	Goods finished, 93,000 units			220,632		7,878
	31	Bal. ? units, 3/5 completed					7,878

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
	Whole Units	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