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., 6,600 units, 3/5 completed					25,080
	31	Direct materials, 118,800 units	225,720				250,800
	31	Direct labor	60,610				311,410
	31	Factory overhead	34,094				345,504
	31	Goods finished, 120,300 units			334,182		11,322
	31	Bal. ? units, 2/5 completed					11,322

a. Determine the number of units in work in process inventory at March 31.

answer: 5,100 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