&inprogress=false 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 March 1 Bal., 6,600 units, 3/5 completed 17,160 31 Direct materials, 118,800 units 154,440 171,600 31 Direct labor 46,240 217,840 31 Factory overhead 26,012 243,852 31 Goods finished, 120,300 units 234,774 9,078 31 Bal. ? units, 4/5 completed 9,078 a. Determine the number of units in work in process inventory at March 31. units Paus 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. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Conversion Whole Units Equivalent Equivalent Units Units Inventory in process, March 1 - Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total