he 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 ProcessBaking Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
March	1	Bal., 7,500 units, 2/5 completed			28,500
	31	Direct materials, 135,000 units	256,500			285,000
	31	Direct labor	69,670			354,670
	31	Factory overhead	39,194			393,864
	31	Goods finished, 136,800 units		381,210		12,654
	31	Bal. ? units, 2/5 completed			12,654

Question Content Area

a. Determine the number of units in work in process inventory at March 31.

BLANK UNITS

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank.

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1
Started and completed in March
Transferred to finished goods in March
Inventory in process, March 31
Total