Debit Credit Date Item Credit Debit 13,600 Mar. 1 Bal., 6,000 units, 1/3 completed 31 Direct materials, 108,000 units 183,600 197,200 31 Direct labor 246,970 49,770 31 Factory overhead 274,970 28,000 31 Goods finished, 109,500 units 264,800 10,170 31 Bal.? units, 4/5 completed 10,170 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 "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Equivalent Units Conversion Whole UnitsEquivalent Units Direct Materials Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total