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., 8,100 units, 2/5 completed 21,060 31 Direct materials, 145,800 units 189,540 210,600 31 Direct labor 56,890 267,490 31 Factory overhead 31,994 299,484 31 Goods finished, 147,600 units 289,026 10,458 31 Bal. ? units, 3/5 completed 10,458 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 Direct Materials Whole Units 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