The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of productions ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 7,800 units, 1/3 completed 16,640 31 Direct materials, 140,400 units 224,640 241,280 31 Direct labor 31 Factory overhead 63,620 35,780 304,900 340,680 31 Goods finished, 142,200 units 329,400 11,280 31 Bal. 7 units, 2/5 completed 11,280 a. Determine the number of units in work in process inventory at March 31. units 6. 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 Equivalent Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to finished goods in March 1 Inventory in process, March 31