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 20,520 1 Bal., 5,700 units, 4/5 completed 31 Direct materials, 102,600 units 184,680 205,200 31 Direct labor 52,680 257,880 31 Factory overhead 29,640 287,520 31 Goods finished, 104,100 units 277,272 10,248 31 Bal. ? units, 4/5 completed 10,248 a. Determine the number of units in work in process inventory at March 31. 4,200 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 5,700 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total