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 March. 1 Bal., 7,200 units, 2/5 completed 31 Direct materials, 129,600 units168,480 31 Direct labor 31 Factory overhead 31 Goods finished, 131,400 units 31 Bal. ? units, 4/5 completed 18,720 187,200 238,210 266,904 257,292 9,612 9,612 51,010 28,694 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 Direct Materials Whole Units Conversion Equivalent Units Inventory in process, March 1