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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit March 1 Bal., 9,300 units, 3/5 completed 33,480 31 Direct materials, 167,400 units 301,320 334,800 31 Direct labor 86,880 421,680 31 Factory overhead 48,864 470,544 31 Goods finished, 169,500 units 452,976 17,568 31 Bal. ? units, 4/5 completed 17,568 Question Content Area a. Determine the number of units in work in process inventory at March 31. fill in the blank 4b120cfd4fb9006_1 units Question Content Area b. Det