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., 9,000 units, 2/5 completed					32,400
	31	Direct materials, 162,000 units	291,600				324,000
	31	Direct labor	84,300				408,300
	31	Factory overhead	47,412				455,712
	31	Goods finished, 164,100 units			439,980		15,732
	31	Bal. ? units, 3/5 completed					15,732

a. Determine the number of units in work in process inventory at March 31. fill in the blank 32647607e04e025_1 units

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