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, 32,800 units, completed 29,520 31 Direct materials, 604,000 units 483,200 512,720 31 Direct labor 110,180 622,900 31 Factory overhead 165,022 787,922 31 Goods finished, 594,200 units 742,340 45,582 31 Bal. 2 units, completed 45,582 a. Determine the number of sanits in work in process inventory at March 31 units Check My How many units were in process during the period? How many units were completed during the period? b. Determine the equivalent unds of production for direct materials and conversion costs y March. If an amount box does not require an entry, live it blank Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Malariale Conversion.