The following information concerns production in the Baking Department for March. All direct materials are placed in prog at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 1 Bal., 9,000 units, 2/5 completed 31 Direct materials, 162,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 164,100 units 31 Bal. ? units, 4/5 completed 226,800 63,750 35,862 25,200 252,000 315,750 351,612 12,972 12,972 338,640 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 z enter in "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventorv in process, March 1 31 Factory overhead 35,862 351,612 31 Goods finished, 164,100 units 338,640 12,972 31 Bal. ? units, 4/5 completed 12,972 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 Equivalent Units site Direct Materials 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 Next Check My Work