Equivalent Units of Production he following Information concems 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 Deblt Credit Date Item Debit Credit 1 Bal., 4,500 units, 3/5 completed 31 Direct materials, 81,000 units153,900 31 Direct labor 31 Factory overhead 31 Goods finished; 82,200 units Mar. 6,840 160,740 202,800 226,452 218,070 8,382 8,382 42,060 23,652 1 Bal. 7 units, 4/5 completed a. Determine the number of units in work in process inventory at March 31 units b. Determine the equlivalent units of production for direct materials and conversion costs In March. ir an amount is zero, enter in Baking Department Equlvalent Units of Production for Direct Haterials and Conversion Costs For March Whole Unts Equivalent Units Equivelent Unit Direct Materials Conversion Inventory in process, March Started and completed in March anferred to finished goods h March Previous