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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March. 1 Bal., 5,400 units, 4/5 completed 20,520 31 Direct materials, 97,200 units 184,680 205,200 31 Direct labor 49,460 254,660 31 Factory overhead 27,820 282,480 31 Goods finished, 98,400 units 272,484 9,996 31 Bal. ? units, 3/5 completed 9,996 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 Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total