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., 6,000 units, 3/5 completed					22,800
	31	Direct materials, 108,000 units	205,200				228,000
	31	Direct labor	55,600				283,600
	31	Factory overhead	31,280				314,880
	31	Goods finished, 109,500 units			304,170		10,710
	31	Bal. ? units, 3/5 completed					10,710

a. Determine the number of units in work in process inventory at March 31. units

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How many units were in process during the period? How many units were completed during the period?

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 Equivalent Units	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

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When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?