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., 7,800 units, 4/5 completed			5,304
	31	Direct materials, 140,400 units	238,680			243,984
	31	Direct labor	62,520			306,504
	31	Factory overhead	35,172			341,676
	31	Goods finished, 142,200 units		328,956		12,720
	31	Bal. ? units, 3/5 completed			12,720

a. Determine the number of units in work in process inventory at March 31. fill in the blank edf987f68fcffd9_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	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, March 1	fill in the blank 6ff482f53037fe9_1	fill in the blank 6ff482f53037fe9_2	fill in the blank 6ff482f53037fe9_3
Started and completed in March	fill in the blank 6ff482f53037fe9_4	fill in the blank 6ff482f53037fe9_5	fill in the blank 6ff482f53037fe9_6
Transferred to finished goods in March	fill in the blank 6ff482f53037fe9_7	fill in the blank 6ff482f53037fe9_8	fill in the blank 6ff482f53037fe9_9
Inventory in process, March 31	fill in the blank 6ff482f53037fe9_10	fill in the blank 6ff482f53037fe9_11	fill in the blank 6ff482f53037fe9_12
Total	fill in the blank 6ff482f53037fe9_13	fill in the blank 6ff482f53037fe9_14	fill in the blank 6ff482f53037fe9_15

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