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 Date Item Debit Credit Debit Credit March 1 Bal., 5,700 units, 2/5 completed 31 Direct materials, 102,600 units 14,820 133,380 148,200 31 Direct labor 31 Factory overhead 39,740 22,360 187,940 210,300 31 Goods finished, 104,100 units 203,832 6,468 31 Bal. ? units, 2/5 completed 6,468 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 C Ti O D Direct Materials Whole Units Conversion Equivalent Units Drevinue Ma