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 Debit Credit Date Item Debit Credit Mar. 1 Bal., 18,000 units, V completed 14,760 266,760 306,760 367,290 46,410 20,880 20,880 31 Direct materials, 336,000 units252,000 40,000 60,530 31 Direct labor 31 Factory overhead 31 Goods finished, 330,000 units 31 Bal, 2 units, completed a. Determine the number of units in work in process inventory at March 31 units