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. 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. 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 $"0".$