ACCOUNT Work in Process-Baking Department Item Debit Credit 1 Bal., 6,300 units, 3/5 completed 20,160 31 Direct materials, 113,400 units 181,440 201,600 31 Direct labor 51,070 252,670 31 Factory overhead 28,730 281,400 31 Goods finished, 114,900 units 271,704 9,696 31 Bal. ? units, 3/5 completed 9,696 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 Date March ACCOUNT NO. Balance Debit Credit