The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning production.

ACCOUNT Work in Process$-$Baking Department

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$March$,1,$Bal., $7,200$ units, $3/5$ completed,,,$20,160,],[,31,$Direct materials, $129,600$ units,$181,440,,201,600,],[,31,$Direct labor,$49,630,,251,230,],[,31,$Factory overhead,$27,914,,279,144,],[,31,$Goods finished, $131,400$ units,$6,270,288,8,856,],[,31,$Bal. $?$ units, $2/5$ completed,,,$8,856,]]$

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 box does not require an entry, leave it blank.

Baking Department

Equivalent Units of Production for Direct Materials and Conversion

Costs

For March

Direct

Materials Conversion

Whole

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