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 March 16,800 168,000 1 Bal., 6,000 units, 2/5 completed 31 Direct materials, 108,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 109,500 units 31 Bal.? units, 3/5 completed 151,200 42,160 23,720 210,160 233,880 7,920 7,920 225,960 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 Units Direct Materials Is Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March lllll Inventory in process, March 31 Total