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

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