Equivalent Units of Production The following information concems production in the Baking Department for May. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit May. 1 Bal, 6,300 units, 2/3 completed 6,300 31 Direct materials, 113A00 units 170,100 176,400 31 Direct labor 50,450 226,850 28,384 31 Factory overhead 246,690 8,544 31 Goods finished, 114,900 units 31 Bal. units, 2/5 completed 8,544 a. Determine the number of units in work in process inventory at the end of the month. units b. Determine the equivalent units of production for direct materials and conversion costs in May. If an amount is zero, enter in "0". Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Converson Inventory in process, May 1 Started and completed in May Transferred to finished goods in May Inventory in process, May 31