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 NO. Balance Debit Credit Date Item Debit Credit 1 Bal., 7,800 units, 4/5 completed 31 Direct materials, 140,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 142,200 units Mar. 6,240 287,040 368,120 413,724 397,404 16,320 16,320 280,800 81,080 45,604 ine the number of units in in process inventory at March 31 a. D If an amount is zero, enter in "0 Whole Units Equivalent Units Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March March 31 ACCOUNT Work in s-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit 1 Bal., 7,800 units, 4/5 completed 31 Direct materials, 140,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 142,200 units 31 Bal. 7 units, 4/5 completed Mar. 6,240 287,040 368,120 413,724 397,404 16,320 16,320 280,800 81,080 45,604 a. Determine the number of units in work in process inventory at March 31 units the squivalent units of production for direct material's and conversion costs in March. If an amount is zero, enter in "0 conversion costs in March. If an amount is zero, enter in "0 Baking Department Equivalent Units of Production for Direct Materials and Conver ion Costs For March Whole Units Equlvalent Units Equivalent Units Inventory in process, March1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Previous