The following information concerns production in the Baking Department for March. All direct materials ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 1 Bal., 7,500 units, 2/5 completed 19,500 31 Direct materials, 135,000 units 175,500 195,000 31 Direct labor 52,690 247,690 31 Factory overhead 29,642 277,332 31 Goods finished, 136,800 units 267,870 9,462 31 Bal 7 units, 3/5 completed 9,462 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 ar Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Conversion Equivalent Equivalent Units Units Whole Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total DU Check My Work 3 more Check My Work uses remaining All work saved