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, 2/5 completed 22,080 31 Direct materials, 124,200 units 198,720 220,800 31 Direct labor 56,580 277,380 31 Factory overhead 31,830 309,210 31 Goods finished, 126,000 units 298,908 10,302 31 Bal ? units, 3/5 completed 10,302 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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Whole Direct Materials Conversion Equivalent Equivalent Units Units Units Inventory in process, March 1 Started and completed in March. Transferred to finished goods in March Inventory in process, March 31 Total