1. 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., 8,400 units, 3/5 completed					21,840
   	31	Direct materials, 151,200 units	196,560				218,400
   	31	Direct labor	58,870				277,270
   	31	Factory overhead	33,110				310,380
   	31	Goods finished, 153,300 units			299,166		11,214
   	31	Bal. ? units, 4/5 completed					11,214

   Question Content Area

   a. Determine the number of units in work in process inventory at March 31. fill in the blank acb82a083f8d02c_1 units

   Question Content Area

   b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank.

   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	fill in the blank dc46d5f58fd6018_1	fill in the blank dc46d5f58fd6018_2	fill in the blank dc46d5f58fd6018_3
   Started and completed in March	fill in the blank dc46d5f58fd6018_4	fill in the blank dc46d5f58fd6018_5	fill in the blank dc46d5f58fd6018_6
   Transferred to finished goods in March	fill in the blank dc46d5f58fd6018_7	fill in the blank dc46d5f58fd6018_8	fill in the blank dc46d5f58fd6018_9
   Inventory in process, March 31	fill in the blank dc46d5f58fd6018_10	fill in the blank dc46d5f58fd6018_11	fill in the blank dc46d5f58fd6018_12
   Total	fill in the blank dc46d5f58fd6018_13	fill in the blank dc46d5f58fd6018_14	fill in the blank dc46d5f58fd6018_15