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 Mar 1 Bal., 7,500 units, 2/5 completed 18,000 31 Direct materials, 135,000 units 270,000 288,000 31 Direct labor 31 Factory overhead 79,700 44,824 367,700 412,524 31 Goods finished, 136,800 units 397,020 15,504 31 Bal. ? units, 4/5 completed 15,504 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 Whole Units Equivalent Units Equivalent Units Direct Materials Conversion 31 Bal. ? units, 4/5 completed 15,504 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 Inventory in process, March 1 Started and completed in March For March Transferred to finished goods in March Inventory in process, March 311 Total Equivalent Units Equivalent Units Whole Unit Direct Materials Conversion Check My Work