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 Debit Credit Date Item 1 Bal., 5,100 units, 4/5 completed 31 Direct materials, 91,800 units 31 Direct labor 31 Factory overhead 31 Goods finished, 93,000 units 31 Bal. 7 units, 3/5 completed Mar. 2,856 131,376 166,416 186,132 179,268 6,864 6,864 128,520 35,040 19,716 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 Whole Units Equivalent 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