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, 6,300 units, 1/3 completed 10,920 31 Direct materials, 113,400 units 147,420 158,340 31 Direct labor 44,790 203,130 31 Factory overhead 25,194 228,324 31 Goods finished, 114,900 units 219,780 8,544 31 B. units, 4/5 completed 8,544 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 Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 10 Total