EX 21-7 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 obj. 2 ACCOUNT NO. b. Conversion, Balance 147,800 units: Date: Item: Debit Credit Debit Credit Mar. 1 Bal, 8,000 units, % completed 15,360 31 Direct materials, 145,000 units 232,000 247,360 31 Direct labour 66,400 313,760 31 Factory overhead 37,060 350,820 31 Goods finished, 148,000 units 340,720 10,100 31 Bal, units, N completed 10,100. a. Determine the number of units in work in process inventory at the end of the month b. Determine the equivalent units of production for direct materials and conversion costs in March.