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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
March.	1	Bal., 7,800 units, 4/5 completed					23,400
	31	Direct materials, 140,400 units	210,600				234,000
	31	Direct labor	62,520				296,520
	31	Factory overhead	35,172				331,692
	31	Goods finished, 142,200 units			320,172		11,520
	31	Bal. ? units, 3/5 completed					11,520

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

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0".

Baking Department
Equivalent Units of Production for Direct Materials and Conversion Costs
For March
	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