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. Balance Date: Item Debit Credit Debit Credit Mar. 1 Bal., 8,100 units, 1/3 completed 18,360 31 Direct materials, 145,800 units 247,860 266,220 31 Direct labor- 66,610 332,830 31 Factory overhead 37,466 370,296 31 Goods finished, 147,600 units 356,940 13,356 31 Bal. ? units, 3/5 completed 13,356 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 Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Whole Units Equivalent Units Equivalent Units Direct Materials Conversion