Chapter 17 Homework (Application eBook Show Me How The following information concens 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 DebitCredit Date Item Debit Credit Mar. 1 Bal., 9,300 units, 1/3 completed 31 Direct materials, 167,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 169,500 units 31 Bal. 7 units, 3/5 completed 21,080 305,660 382,140 425,164 409,900 15,264 15,264 284,580 76,480 43,024 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 "O. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March1 Started and completed in March Transferred to finished goods in March L Inventory in process, March 31 Total Check My Work