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 Mar. 1 Bal., 5,400 units, 1/3 completed 12,960 31 Direct materials, 97,200 units 174,960 187,920 31 Direct labor 51,180 239.100 31 Factory overhead 28,788 267,888 31 Goods finished, 98,400 units 257,640 10,248 31 Bal. 7 units, 4/5 completed 10,248 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 "0" Baking Department Equivalent Units of Production for Direct Materials and conversion costs For March Whole Units Equivalent Unis Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Calculator Credit Mar. 1 Bal., 5,400 units, 1/3 completed 31 Direct materials, 97,200 units 31 Direct labor 31 Factory overhead 31 Goods finished, 98,400 units 31 Bal ? units, 4/5 completed Debit 12,960 187,920 239,100 174,960 51,180 28,788 257,640 267,888 10,248 10,248 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 "0 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 Previous Time Remaining: 1:52:18 All work saved. Submit