Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 8,100 units, 2/5 completed 15,5521 31 Direct materials, 145,800 units 233,280 248,832 31 Direct labor 66,930 315,762 31 Factory overhead 37,650 353,412 31 Goods finished, 147,600 units 339,804 13,608 31 Bal. ? units, 4/5 completed 13,608 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 Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March. Transferred to finished goods in March 1 Inventory in process, March 31 Total