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 27,900 1 Bal., 9,300 units, 4/5 completed 31 Direct materials, 167,400 units 251,100 279,000 31 Direct labor 74,540 353,540 31 Factory overhead 41,926 395,466 381,642 13,824 31 Goods finished, 169,500 units 31 Bal. ? units, 3/5 completed 13,824 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 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