and Equivalent Units of Production The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Credit Mar. 1 Bal., 9,000 units, 2/5 completed 31 Direct materials, 162,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 164,100 units 31 Bal. ? units, 2/5 completed 14,040 224,640 287,330 322,596 311,970 10,626 10,626 210,600 62,690 35,266 a. Determine the number of units in work in process inventory at March 31. 171,000 X units How many units were in process during the period? How many units were completed during the period? b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "o Baking Equivalent Units of Production for Direct Materials and Conversion Costs For March