Equivalent Units of Production The following information concerns production in the Baking Department for March. All direct materials are placed in process at the b ACCOUNT NO. Balance Debit Credit ACCOUNT Work in Process-Baking Department Date Item Debit Credit Mar. 1 Bal., 6,300 units, 2/5 completed 31 Direct materials, 113,400 units 31 Direct labor 31 Factory overheacd 31 Goods finished, 114,900 units 31 Bal.? unitsy 3/5 completed 11,340 181,440 233,080 262,122 252,906 9,216 9,216 170,100 51,640 29,042 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 Equivalent Units Equivale Direct Materials Conversion Inventory in process, March 1 eBook 1 Bal., 6,300 units, 2/5 completed 31 Direct materials, 113,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 114,900 units 31 Bal. ? units, 3/5 completed 11,340 181,440 233,080 262,122 252,906 9,216 9,216 Mar. 170,100 51,640 29,042 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 ze 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