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 Debit Credit 29,520 483,200 110,180 512,720 622,900 Mar. 1 Bal., 32,800 units, 1/4 completed 31 Direct materials, 604,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 594,200 units 31 Bal 2 units, 3/5 completed 165,022 787,922 45,582 742,340 45,582 a. Determine the number of units in work in process inventory at March 31. unit 165,022 787,922 31 Goods finished, 594,200 units 742,340 45,582 31 Bal ? units, 3/5 completed 45,582 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 box does not require ar entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Direct Materials Conversion Equivalent Equivalent Units Units Whole Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total