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 Balance Credit Debit Credit Mar. 1 Bal., 18,000 units, 14 completed 31 Direct materials, 336,000 units 31 Direct labor 31 Factory overhead 252,000 40,000 60,530 14,760 266,760 306,760 367,290 20,880 20,880 31 Goods finished, 330,000 units 346,410 31 Bal. 2 units, %%s completed 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 Equivalent Units Equivalent Direct Units Units Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total