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. 5,760 1 Bal., 4,500 units, 3/5 completed 31 Direct materials, 81,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 82,200 units 31 Ball? units, 3/5 completed 129,600 36,500 20,536 135,360 171,860 192,396 185,730 6,666 6,666 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 Event Units Event Units Whole Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory i process Marchas Check My Work Submit Assignment for Grading