The charges to Work in Process€”Baking Department for a period as well as information concerning production are as follows. The Baking Department uses the average cost method, and all direct materials are placed in process during production.

Determine the following:
a. The number of whole units to be accounted for and to be assigned costs.
b. The number of equivalent units of production.
c. The cost per equivalent unit.
d. The cost of units transferred to Finished Goods.
e. The cost of units in ending Work in Process.

Work in Process-Baking Department 2,952 To Finished Goods, 13,000 units Bal., 1,800 units, 40% completed Direct materials, 13,200 units Direct labor Factory overhead Bal, 2,000 units, 60% completed 32,100 16,160 8,428