Equivalent Units of Production The following information concerns production in the Baling 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 Mart 1 Bal., 5,400 units, 4/5 completed 31 Direct materials, 97,200 units 31 Direct labor 31 Factory overhead 31 Goods finished, 98,400 units 31 Bal ? units, 3/5 completed 174,960 49,460 27,820 178,648 228,308 256,128 9,576 9,576 246,552 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 "0" Baking Department Equivalent Units of Production for Direct Materials and conversion Costs To March Event Units Event Units Inventory in process, March 1 Started and complend in March. Transferred to finished goods in March 27,820 31 Factory overhead 31 Goods finished, 98,400 units 31 Bal. ? units, 3/5 completed 246,552 256,128 9,576 9,576 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, e 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 Check My Work 4 more Check My Work uses remaining All work saved