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., 4,500 units, 3/5 completed					13,500
	31	Direct materials, 81,000 units	121,500				135,000
	31	Direct labor	36,500				171,500
	31	Factory overhead	20,536				192,036
	31	Goods finished, 82,200 units			185,700		6,336
	31	Bal. ? units, 3/5 completed					6,336

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