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 average cost method, and all direct materials are placed in process during production.

Work in ProcessBaking Department
Bal., 2,100 units, 40% completed	5,250	To Finished Goods, 15,100 units	?
Direct materials, 15,300 units	55,845
Direct labor	29,289
Factory overhead	15,088
Bal., 2,300 units, 60% completed	?

If required, round cost per equivalent unit answer to two decimal places.

a. Determine the number of The number of units in production during a period, whether completed or not.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 The rate used to allocate costs between completed and partially completed production.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. $