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., 5,400 units, 1/3 completed 11,520 31 Direct materials, 97,200 units 155,520 167,040 31 Direct labor 44,410 211,450 31 Factory overhead 24,974 236,424 31 Goods finished, 98,400 units 227,940 8,484 31 Bal. 7 units, 3/5 completed 8,484 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 17 an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 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