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 8,640 203,040 261,910 295,020 283,896 11,124 11,124 Mar. 1 Bal., 7,200 units, 3/5 completed 31 Direct materials, 129,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 131,400 units 31 Bal. ? units, 4/5 completed 194,400 58,870 33,110 a. Determine the number of units in work in process inventory at March 31 5,400 units