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., 6,000 units, 2/5 completed 19,200 31 Direct materials, 108,000 units 172,800 192,000 31 Direct labor 49,590 241,590 31 Factory overhead 27,900 269,490 31 Goods finished, 109,500 units 259,770 9,720 31 Bal.? units, 4/5 completed 9,720 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 "o". Baking Department Equivalent Units of Production Direct Materials and Conversion Costs For March Direct Materials Whole Units Equivalent Units Conversion Equivalent Units Inventory in process, March 1 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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March whole Units Direct Mat Sals Conversion Equivalent Units Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total