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., 7,800 units, 2/3 completed 8,840 31 Direct materials, 140,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 142,200 units 238,680 63,530 35,730 247,520 311,050 346,780 13,560 13,560 333,220 31 Bal ? units, 4/5 completed 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 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 Total