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., 9,000 units, 4/5 completed					7,200
	31	Direct materials, 162,000 units	324,000				331,200
	31	Direct labor	92,760				423,960
	31	Factory overhead	52,176				476,136
	31	Goods finished, 164,100 units			458,610		17,526
	31	Bal. ? units, 3/5 completed					17,526

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

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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
Started and completed in March
Transferred to finished goods in March
Inventory in process, March 31
Total