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 AC ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 21,120 1 Bal., 6,600 units, 2/5 completed 31 Direct materials, 118,800 units 190,080 211,200 31 Direct labor 53,630 264,830 31 Factory overhead 30,160 294,990 31 Goods finished, 120,300 units 285,402 9,588 31 Bal. ? units, 2/5 completed 9,588 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 h it Direct Materials Conversion Equivalent Units Inventory in process, March 1 6,600 3,960 Whole Units Equivalent Units Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total