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. cost method, and all direct materials are placed in process during production. 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. 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 the units transferred to Finished Goods. $