Whem Equivalent Units of Production 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. Date Item Debit Balance Credit March Debit Credit 1 Bal: 9.300 units, 4/5 completed 31 Direct materials, 167,400 units 37,200 334,800 31 Direct labor 372.000 95,830 467.830 53,912 521742 31 Factory overhead 31 Goods finished, 169.500 units 31 e 7 units, 3/5 completed 503,454 26288 10,288 a. Determine the number of units in work in process inventory at March unit b. Determine the equivalent units of production for direct materials and conversion cost in archif an amount or does not require an entry leave blank Baking Department 31 Goods finished, 169,500 units 503,454 18,288 31 Bal 2 units, 3/5 completed 18,288 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 box does not require an entry, leave it blank. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For March Direct Materials Conversion Equivalent Equivalent Units Units Whole Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total