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., 2,900 units, 60% completed 9,048 To Finished Goods, 20,900 units? Direct materials, 21,200 units 96,672 Direct labor 47,335 Factory overhead 24,385 Bal., 3,200 units, 40% 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.

b. Determine the number of equivalent units of production.

c. Determine the cost per equivalent unit. $fill in the blank 3 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.