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 12,600 1 Bal., 4,200 units, 2/5 completed 31 Direct materials, 75,600 units 113,400 126,000 31 Direct labor 34,110 160,110 31 Factory overhead 19,188 179,298 173,424 5,874 31 Goods finished, 76,500 units 31 Bal. ? units, 2/5 completed 5,874 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 "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials whole Units 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