Appendix EX 3-27 Equivalent units of production and related costs The charges to Work in Process-Baking Department for a period as well as informa- tion concerning production are as follows. The Baking Department uses the average cost method, and all direct materials are placed in process during production. 820 units Work in Process-Baking Department 2,466 34,500 16,200 8,574 To Finished Goods, 8,100 units Bal, 900 units, 40% completed Direct materials, 8,400 units Direct labor Factory overhead Bal, 1,200 units, 60% completed 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