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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 1 Bal., 6,900 units, 3/5 completed 19,320 31 Direct materials, 124,200 units 173,880 193,200 31 Direct labor 47,580 240,780 31 Factory overhead 26,760 267,540 31 Goods finished, 126,000 units 259,176 8,364 31 Bal. ? units, 2/5 completed 8,364 a. Determine the number of units in work in process inventory at March 31. units 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