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. 5,720 1 Bal., 6,600 units, 2/3 completed 31 Direct materials, 118,800 units 160,160 154,440 45,290 31 Direct labor 205,450 25,474 230,924 31 Factory overhead 31 Goods finished, 120,300 units 223,070 7,854 7,854 31 Bal. ? units, 2/5 completed 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 Whole Units nits Equivalent Units Equivalent Units Direct Materials Conversion 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 Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total