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. Date Item Debit Credit Mar. 1 Bal., 6,000 units, 4/5 completed 31 Direct materials, 108,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 109,500 units 31 Bal. 7 units, 4/5 completed 205,200 55,450 31,190 Balance Debit Credit 4,560 209,760 265,210 296,400 11,430 111,430 284,970 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 When Whole Units Owect Materials Equivalent Units Equivalent Units Conversion Inventory in process, March 1 Check My Work eBook Show Me How Calculator Balance Date Item Debit Credit Debit Credit Mar. 4,560 209,760 1 Bal., 6,000 units, 4/5 completed 31 Direct materials, 108,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 109,500 units 31 Bal. 7 units, 4/5 completed 205,200 55,450 31,190 265,210 296,400 284,970 11,430 11,430 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 Whole Units Equivalent Units Equivalent Units More Onits 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