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., 8,400 units, 2/5 completed 31,920 31 Direct materials, 151,200 units 31 Direct labor 287,280 319,200 78,060 397,260 31 Factory overhead 43,908 441,168 31 Goods finished, 153,300 units 427,182 13,986 31 Bal. ? units, 2/5 completed 13,986 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 box does not require an entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Whole Units Materials Conversion Equivalent Equivalent Units Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total