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., 2,000 units, 30% completed 4,600 To Finished Goods, 14,400 units ? Direct materials, 14,600 units 49,056 Direct labor Factory overhead 26,657 13,733 Bal., 2,200 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. 16,600 units b. Determine the number of equivalent units of production. 15,060 X units c. Determine the cost per equivalent unit. 4.2 X 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.