Date Item Credit apter 20 Homework eBook Show Me How 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 Debit Debit Credit March 1 Bal., 9,000 units, 3/5 completed 34,200 31 Direct materials, 162,000 units 307,800 342,000 83,370 425,370 31 Factory overhead 472,272 31 Goods finished, 164,100 units 455,850 16,422 31 Bal. ? units, 3/5 completed 16,422 a. Determine the number of units in work in process inventory at March 31. 31 Direct labor 46,902 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Direct Materials Conversion Equivalent Equivalent Whole Units Units Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total