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., 5,700 units, 4/5 completed 22,800 31 Direct materials, 102,600 units 205,200 228,000 31 Direct labor 58,790 286,790 31 Factory overhead 33,064 319,854 31 Goods finished, 104,100 units 309,186 10,668 31 Bal.? units, 3/5 completed 10,668 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 "o". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Direct Materials Equivalent Units com 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