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 Mar. 1 Bal, 5,400 units, 4/5 completed 4,320 31 Direct materials, 97,200 units 194,400 198,720 31 Direct labor 55,160 253,880 31 Factory overhead 31,024 284,904 31 Goods finished, 98,400 units 274,992 9,912 31 Bal. 7 units, 2/5 completed 9,912 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 Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, March 1 5,400 V 1,080 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?