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
Mar.	1	Bal., 5,400 units, 2/3 completed					6,120
	31	Direct materials, 97,200 units	165,240				171,360
	31	Direct labor	43,220				214,580
	31	Factory overhead	24,316				238,896
	31	Goods finished, 98,400 units			230,580		8,316
	31	Bal. ? units, 2/5 completed					8,316

a. Determine the number of units in work in process inventory at March 31. fill in the blank 3a9670fadfb8012_1 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	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, March 1	fill in the blank 2dc29bfe8fa7045_1	fill in the blank 2dc29bfe8fa7045_2	fill in the blank 2dc29bfe8fa7045_3
Started and completed in March	fill in the blank 2dc29bfe8fa7045_4	fill in the blank 2dc29bfe8fa7045_5	fill in the blank 2dc29bfe8fa7045_6
Transferred to finished goods in March	fill in the blank 2dc29bfe8fa7045_7	fill in the blank 2dc29bfe8fa7045_8	fill in the blank 2dc29bfe8fa7045_9
Inventory in process, March 31	fill in the blank 2dc29bfe8fa7045_10	fill in the blank 2dc29bfe8fa7045_11	fill in the blank 2dc29bfe8fa7045_12
Total	fill in the blank 2dc29bfe8fa7045_13	fill in the blank 2dc29bfe8fa7045_14	fill in the blank 2dc29bfe8fa7045_15