Equivalent Units of Production The following information concerns production in the Baking Department for May. 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 May. 1 Bal., 7,500 units, 2/5 completed 14,400 31 Direct materials, 135,000 units 216,000 230,400 31 Direct labor 61,470 291,870 31 Factory overhead 34,584 326,454 31 Goods finished, 136,800 units 314,940 11,514 31 Bal. ? units, 3/5 completed 11,514 a. Determine the number of units in work in process inventory at the end of the month. units b. Determine the equivalent units of production for direct materials and conversion costs in May. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For May Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, May 1 Started and completed in May Transferred to finished goods in May Inventory in process, May 31 Total