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

Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows:

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For November

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For November

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units

Inventory in process, November $1$

Started and completed in November

Transferred to finished goods in November

Inventory in process, November $30$

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 $"0".$

Baking Department

Equivalent Units of Production for Direct Materials and Conversion Costs

For March