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 March 1 Bal., 7,500 units, 3/5 completed 21,000 31 Direct materials, 135,000 units 189,000 210,000 31 Direct labor 51,680 261,680 31 Factory overhead 29,068 290,748 31 Goods finished, 136,800 units 281,400 9,348 31 Bal. ? units, 2/5 completed 9,348 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 Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total