Equivalent Units of Production 1 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., 7,200 units, 2/5 completed 23,040 31 Direct materials, 129,600 units 207,360 230,400 31 Direct labor 58,540 288,940 31 Factory overhead 32,936 321,876 31 Goods finished, 131.400 units 311,724 10,152 31 Bal. ? units, 2/5 completed 10,152 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 Direct Materials Conversion Equivalent Units Whole Units Fauivalent Units Inventory in process, March 1 Previous Next Check My Work 2 more Check My Work uses remaining 208,940 31 Factory overhead 32,936 321,876 31 Goods finished, 131,400 units 311,724 10,152 31 Bal. ? units, 2/5 completed 10,152 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 osts For March Direct Materials Whole Units Fauivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Previous Next Check My Work 2 more Check My Work uses remaining