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., 4,500 units, 3/5 completed 7,200 31 Direct materials, 81,000 units 162,000 169,200 31 Direct labor 47,310 216,510 31 Factory overhead 26,616 243,126 31 Goods finished, 82,200 units 234,1508,976 31 Bal. ? units, 4/5 completed 8,976 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 Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total