The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.

a. Determine the number of units in work in process inventory at March 31.
b. Determine the equivalent units of production for direct materials and conversion costs in March.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Debit Credlit Debit Credlit Mar. 1 B 18,000 units, 4 completed 31 Direct materials, 336,000 units 252,000 14,760 266,760 306,760 367,290 31 Direct labor 40,000 60,530 Factory overhead 31 Goods finished, 330,000 units 31 Bal. 2 units, % completed 346,410 20,880