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 Mar. 1 Bal., 6,000 units, 3/5 completed 31 Direct materials, 108,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 109,500 units 31 Bal. ? units, 2/5 completed 8,640 203,040 258,180 289,200 9,540 9,540 194,400 55,140 31,020 279,660 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 "O