agMy Account. tulsa re Units Board- Units Of nent/takeAssignmentMain.do?inprogress true eBook Show Me How Calculator Mar. 1 Bal., 4,800 units, 2/3 completed 31 Direct materials, 86,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 87,600 units 31 Bal. units, 3/5 completed 4,160 116,480 149,720 168,416 162,440 5,976 112,320 33,240 18,696 5,976 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 Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Unts EQuvalent Units Equivalent Unts Drect Materials Conversion Inventory in process, March 1 Started and completed in March Transfered to finished goods in March Inventory in process, March 31 Total