Date Item Debit Credit Debit Credit March 27,000 1 Bal., 9,000 units, 3/5 completed 31 Direct materials, 162,000 units 243,000 270,000 31 Direct labor 73,570 343,570 31 Factory overhead 41,384 384,954 31 Goods finished, 164,100 units 370,740 14,214 31 Bal.? units, 4/5 completed 14,214 a. Determine the number of units in work in process inventory at March 31. 24,000 X units Feedback 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 Direct Materials Whole Units Conversion Equivalent Units Equivalent Units Inventory in process, March 1 18,000 13,500 x 0 Started and completed in March 312,000 312,000 X 312,000 Transferred to finished goods in March 330,000 X 312,000 X 325,500 Inventory in process, March 31 24,000 x 24,000 X 9,600 Total 354,000 336,000 X 335,100