1. 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., 6,300 units, 4/5 completed					20,160
   	31	Direct materials, 113,400 units	181,440				201,600
   	31	Direct labor	50,940				252,540
   	31	Factory overhead	28,650				281,190
   	31	Goods finished, 114,900 units			270,822		10,368
   	31	Bal. ? units, 4/5 completed					10,368

   a. Determine the number of units in work in process inventory at March 31. units

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   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
   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