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., 4,800 units, 2/5 completed 16,320 31 Direct materials, 86,400 units 146,880 163,200 31 Direct labor 39,030 202,230 31 Factory overhead 21,954 224,184 31 Goods finished, 87,600 units 217,056 7,128 31 Bal. ? units, 2/5 completed 7,128 a. Determine the number of units in work in process inventory at March 31. 640 X units Feedback Check My Work How many units were in process during the period? How many units were completed during the period? b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Conversion Equivalent Units Direct Materials Equivalent Units 0 Inventory in process, March 1 560 X 0 X Started and completed in March 11,040 X 100 X 11,040 Transferred to finished goods in March 11,600 X 0 11,040 X Inventory in process, March 31 640 X 100 x 640 Total 12,240 X 0 11,680