The following information concern production in the Baking Department for March. An 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, 7.500 units, 2/5 completed 27,000 31 Direct material, 135,000 units 243,000 270,000 31 Direct labor 70,840 340,840 31 Factory overhead 39,848 380,688 31 Goods finished, 136,800 units 366,780 13,908 31 Bal units, 4/5 completed 13,905 a. Determine the number of units in work in process inventory March 31 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is 200, enter in "0. Baking Department Equivalent units of Production for Direct Materials and Conversion Costs For March Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total