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 Credit Item Debit Debit Credit March 1 Bal., 7,200 units, 4/5 completed 23,040 31 Direct materials, 129,600 units 207,360 230,400 31 Direct labor 57,740 288,140 31 Factory overhead 32,476 320,616 31 Goods finished, 131,400 units 309,708 10,908 31 Bal. ? units, 3/5 completed 10,908 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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs 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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Equivalent Units Conversion Equivalent Units Whole Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total