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., 7,200 units, 4/5 completed			20,160
	31	Direct materials, 129,600 units	181,440			201,600
	31	Direct labor	49,900			251,500
	31	Factory overhead	28,076			279,576
	31	Goods finished, 131,400 units		269,424		10,152
	31	Bal. ? units, 4/5 completed			10,152

Question Content Area

a. Determine the number of units in work-in-process inventory on March 31. = blank units

Question Content Area

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1	fill in the blank d4274c01bff4f91_1	fill in the blank d4274c01bff4f91_2	fill in the blank d4274c01bff4f91_3
Started and completed in March	fill in the blank d4274c01bff4f91_4	fill in the blank d4274c01bff4f91_5	fill in the blank d4274c01bff4f91_6
Transferred to finished goods in March	fill in the blank d4274c01bff4f91_7	fill in the blank d4274c01bff4f91_8	fill in the blank d4274c01bff4f91_9
Inventory in process, March 31	fill in the blank d4274c01bff4f91_10	fill in the blank d4274c01bff4f91_11	fill in the blank d4274c01bff4f91_12
Total	fill in the blank d4274c01bff4f91_13	fill in the blank d4274c01bff4f91_14	fill in the blank d4274c01bff4f91_15