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 March 1 Bal., 5,700 units, 2/5 completed 20,520 31 Direct materials, 102,600 units 184,680 205,200 31 Direct labor 53,420 258,620 31 Factory overhead 30,052 288,672 31 Goods finished, 104,100 units 279,096 9,576 31 Bal. 7 units, 3/5 completed 9,576 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 Direct Materials Whole Units Equivalent Units Conversion Equivalent Units Check My Work Chp 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 Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Check My Work hp