Equivalent Units of Production and Related Costs 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 Work in Process-Baking Department 8,814 To Finished Goods, 18,700 units 94,240 44,355 22,850 Bal., 2,600 units, 70% completed Direct materials, 19,000 units Direct labor Factory overhead Bal., 2,900 units, 30% completed If required, round cost per equivalent unit answer to two decimal places. a. Determine the number of whole units to be accounted for and to be assigned costs ( 19,900) X units b. Determine the number of equivalent units of production 18,010 X units c. Determine the cost per equivalent unit. per equivalent unit d. Determine the cost of the units transferred to Finished Goods. e. Determine the cost of units in ending Work in Process