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., 8,100 units, 3/5 completed 24,300 31 Direct materials, 145,800 units 218,700 243,000 31 Direct labor 65,080 308,080 31 Factory overhead 36,602 344,682 31 Goods finished, 147,600 units 333,468 11,214 31 Bal. ? units, 2/5 completed 11,214 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