Date Item 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 Credit Debit Credit March 1 Bal., 4,800 units, 3/5 completed 13,440 31 Direct materials, 86,400 units 120,960 134,400 31 Direct labor 33,640 168,040 31 Factory overhead 18,920 186,960 31 Goods finished, 87,600 units 180,192 6,768 31 Bal. ? units, 4/5 completed 6,768