Chapter 03 Homework (Application)eBook Show Me How Debit Credit 1 Bal., 7,200 units, 3/5 completed 31 Direct materials, 129,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 131,400 units 31 Bal. ? units, 3/5 completed Mar. 8,064 189,504 239,544 267,696 258,192 9,504 9,504 181,440 50,040 28,152 a. Determine the number of units in work in process inventory at March 31. units Check My Work 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 Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Equivalent Units Equivalent Units Direct Materials Conversion 7,201 v Lil v Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total 64 x 864 X Check My Work