Equivalent Units of Production terials are placed in process at the beginning of The following information concerns production in the Baking Department for March. All direct ma production ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit March 1 Bal., 4,800 units, 3/5 completed 31 Direct materials, 86,400 units 31 Direct labor 1 Factory overhead 31 Goods finished, 87,600 units 31 Bal. ? units, 4/5 completed 18,240 182,400 227,250 252,480 164,160 44,850 25,230 243,336 9,144 9,144 a. Determine the number of units in work in process inventory at March 31. 3,600 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 Equivalent 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 4,800