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., 8,100 units, 1/3 completed 31 Direct materials, 145,800 units 31 Direct labor 31 Factory overhead 31 Goods finished, 147,600 units 31 Bal.? units, 3/5 completed 20,520 297,540 373,660 416,484 14,994 14,994 277,020 76,120 42,824 401,490 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". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Equivalent Units Direct Materials Equivalent Units Conversion Whole Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total