eBook Show Me How Chapter 17 Homework ACCOUNT NO. ACCOUNT Work in Process-Baking Department Balance Item Debit Date Credit Debit Credit Mar 1 Bal., 5,400 units, 2/3 completed 6,120 31 Direct materials, 97,200 units 165,240 171,360 31 Direct labor 43,220 214,580 31 Factory overhead 24,316 238,896 31 Goods finished, 98,400 units 230,580 8,316 31 Bal. 7 units, 2/5 completed 8,316 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 Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Check My Work Assignment Score: 33.33% All work saved