The following information concerns production in the Baking Department for March. All direct materials are placed- in process at-he- beginning of production. ACCOUNT Depprtment ACCOUNT NO. Balance Date Mar. 1 31 31 31 31 Item Bal., 18,000 units, completed Direct materials, 336,000 units Direct labor Factory overhead Goods finished, 330,000 units Bal. ? units, Debit 252,000 40,000 60,530 Credit 346,410 Debit 14,760 266,760 306,760 369,296 io,880 20,880 Credit A. Determine the number of units in work in process inventory at March 31. B. Determine the equivalent units of production for direct materials and conversion costs in Marfi.