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., 7,200 units, 3/5 completed					21,600
	31	Direct materials, 129,600 units	194,400				216,000
	31	Direct labor	58,380				274,380
	31	Factory overhead	32,844				307,224
	31	Goods finished, 131,400 units			296,856		10,368
	31	Bal. ? units, 3/5 completed					10,368

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