1. Equivalent Units of Production and Related Costs

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

   Work in ProcessBaking Department
   Bal., 900 units, 40% completed	2,466	To Finished Goods, 8,100 units	?
   Direct materials, 8,400 units	34,500
   Direct labor	16,200
   Factory overhead	8,574
   Bal., 1,200 units, 60% completed	?

   a. Determine the number of whole units to be accounted for and to be assigned costs. units

   b. Determine the number of equivalent units of production. units

   c. Determine the cost per equivalent unit. $ per equivalent unit

   d. Determine the cost of units transferred to Finished Goods. $

   e. Determine the cost of units in ending Work in Process. $