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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Bal., 6,900 March 26,220 units, 3/5 completed Direct materials, 31 235,980 262,200 124,200 units Direct 31 labor 64,480 326,680 36,272 362,952 349,998 12,954 Factory 31 overhead Goods finished, 31 126,000 units Bal. ? 31 units, 4/5 completed 12,954 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 Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total