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., 4,800 units, 2/5 completed 19,200 31 Direct materials, 86,400 units 172,800 192,000 31 Direct labor 50,180 242,180 31 Factory overhead 28,228 270,408 31 Goods finished, 87,600 units 261,912 8,496 31 Bal. ? units, 2/5 completed 8,496 Question Content Area a. Determine the number of units in work in process inventory at March 31. fill in the blank 8274020d4fee028_1 units Question Content Area b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank. 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 fill in the blank 20dd71ff7ff7fac_1 fill in the blank 20dd71ff7ff7fac_2 fill in the blank 20dd71ff7ff7fac_3 Started and completed in March fill in the blank 20dd71ff7ff7fac_4 fill in the blank 20dd71ff7ff7fac_5 fill in the blank 20dd71ff7ff7fac_6 Transferred to finished goods in March fill in the blank 20dd71ff7ff7fac_7 fill in the blank 20dd71ff7ff7fac_8 fill in the blank 20dd71ff7ff7fac_9 Inventory in process, March 31 fill in the blank 20dd71ff7ff7fac_10 fill in the blank 20dd71ff7ff7fac_11 fill in the blank 20dd71ff7ff7fac_12 Total fill in the blank 20dd71ff7ff7fac_13 fill in the blank 20dd71ff7ff7fac_14 fill in the blank 20dd71ff7ff7fac_15