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 1 Bal., 18,000 units, 1/4 completed 14,760 31 Direct materials, 336,000 units 252,000 266,760 31 Direct labor 40,000 306,760 31 Factory overhead 60,530 367,290 31 Goods finished, 330,000 units 346,410 20,880 31 Bal. 2 units, 2/5 completed 20,880 a. Determine the number of units in work in process inventoy at March 31 units b. Determine the equivalent units of production for direct materials and converion ts i March an amount is er in Baking Department Equivalent Units of Production for Direct Mateias and Converon Ct For March Whoe De Haa u Inventory in procss, March 1 Sarted and completed in Hanh Trandered to frehed goods March