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					21,600
	31	Direct materials, 129,600 units	194,400				216,000
	31	Direct labor	57,740				273,740
	31	Factory overhead	32,476				306,216
	31	Goods finished, 131,400 units			295,848		10,368
	31	Bal. ? units, 3/5 completed					10,368

Question Content Area

a. Determine the number of units in work in process inventory at March 31. fill in the blank feecf3012fe4fb4_1 units

Question Content Area

b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount box does not require an entry, leave it blank.

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, March 1	fill in the blank fbb27201501f040_1	fill in the blank fbb27201501f040_2	fill in the blank fbb27201501f040_3
Started and completed in March	fill in the blank fbb27201501f040_4	fill in the blank fbb27201501f040_5	fill in the blank fbb27201501f040_6
Transferred to finished goods in March	fill in the blank fbb27201501f040_7	fill in the blank fbb27201501f040_8	fill in the blank fbb27201501f040_9
Inventory in process, March 31	fill in the blank fbb27201501f040_10	fill in the blank fbb27201501f040_11	fill in the blank fbb27201501f040_12
Total	fill in the blank fbb27201501f040_13	fill in the blank fbb27201501f040_14	fill in the blank fbb27201501f040_15