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 Bal., 2,400 units, 30% completed 8,040 To Finished Goods, 17,200 units Direct materials, 17,500 units 85,750 Direct labor 46,453 Factory overhead 23,931 Bal., 2,700 units, 70% 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. 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. e. Determine the cost of units in ending Work in Process.