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., 4,800 units, 2/5 completed 11,520 31 Direct materials, 86,400 units 172,800 184,320 31 Direct labor 50,180 234,500 31 Factory overhead 28,228 262,728 31 Goods finished, 87,600 units 254,232 8,496 31 Bal. ? units, 2/5 completed 8,496 a. Determine the number of units in work in process inventory at March 31. units Feedback Check My Work How many units were in process during the period? How many units were completed during the period? 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 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 8,100 x Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total