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., 7,200 units, 2/5 completed 28,800 31 Direct materials, 129,600 units 31 Direct labor 259,200 288,000 31 Factory overhead 76,520 43,036 364,520 407,556 31 Goods finished, 131,400 units 392,868 14,688 31 Bal. ? units, 4/5 completed 14,688 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