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
Mar.	1	Bal., 18,000 units, 14 completed			14,760
	31	Direct materials, 336,000 units	252,000			266,760
	31	Direct labor	40,000			306,760
	31	Factory overhead	60,530			367,290
	31	Goods finished, 330,000 units		346,410		20,880
	31	Bal. ? units, 25 completed			20,880

a. Determine the number of units in work in process inventory at March 31. fill in the blank 7b9d6003803b030_1 units

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1	fill in the blank 11805f00df9f035_1	fill in the blank 11805f00df9f035_2	fill in the blank 11805f00df9f035_3
Started and completed in March	fill in the blank 11805f00df9f035_4	fill in the blank 11805f00df9f035_5	fill in the blank 11805f00df9f035_6
Transferred to finished goods in March	fill in the blank 11805f00df9f035_7	fill in the blank 11805f00df9f035_8	fill in the blank 11805f00df9f035_9
Inventory in process, March 31	fill in the blank 11805f00df9f035_10	fill in the blank 11805f00df9f035_11	fill in the blank 11805f00df9f035_12
Total	fill in the blank 11805f00df9f035_13	fill in the blank 11805f00df9f035_14	fill in the blank 11805f00df9f035_15