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 Debit Credit Date Item DebitCredit March 1 Bal., 5,400 units, 4/S completed 31 Direct materials, 97,200 units 165,240 31 Direct labor 31 Factory overhead 31 Goods finished, 98,400 units 31 Ba. ? units, 2/5 completed 18,360 183,600 226,500 250,632 242,3168,316 8.316 42,900 24,132 a. Determine the number of units in work in process inventory at March 31 4,200 units costs in March. If an amount is zero, enter in O 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 Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March 1,080 Transferred to finished goods in March Inventory in process, March 31L Total