1. 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
   Mar.	1	Bal., 6,900 units, 2/5 completed					16,560
   	31	Direct materials, 124,200 units	248,400				264,960
   	31	Direct labor	72,160				337,120
   	31	Factory overhead	40,592				377,712
   	31	Goods finished, 126,000 units			365,676		12,036
   	31	Bal. ? units, 2/5 completed					12,036

   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	Equivalent Units Direct Materials	Equivalent Units Conversion
   Inventory in process, March 1
   Started and completed in March
   Transferred to finished goods in March
   Inventory in process, March 31
   Total