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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March 1 Bal., 9,000 units, 3/5 completed 27,000 31 Direct materials, 162,000 units 243,000 270,000 31 Direct labor 73,570 343,570 31 Factory overhead 41,384 384,954 31 Goods finished, 164,100 units 370,740 14,214 31 Bal. ? units, 4/5 completed 14,214 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 "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Direct Materials 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