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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit March 1 Bal., 6,300 units, 3/5 completed 25,200 31 Direct materials, 113,400 units 226,800 252,000 31 Direct labor 65,660 317,660 31 Factory overhead 36,940 354,600 31 Goods finished, 114,900 units 342,408 12,192 31 Bal. ? units, 3/5 completed 12,192 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 "O". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Whole Units Conversion Equivalent Units Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total