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. Date Item Debit Credit Balance Debit Credit March 12,600 126,000 113,400 31,890 157,890 1 Bal., 4,500 units, 2/5 completed 31 Direct materials, 81,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 82,200 units 31 Bal.? units, 4/5 completed 17,934 175,824 6,204 169,620 6,204 a. Determine the number of units in work in process inventory at March 31, 3,300 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 Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, March 1 4,500 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 1.300 Total