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., 2,600 units, 60% completed Direct materials, 19,000 units. 9,126 To Finished Goods, 18,700 units 97,470 Direct labor Factory overhead 47,615 24,529 Bal., 2,900 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. 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.