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., 2,800 units, 30% completed Direct materials, 20,400 units 9,492 To Finished Goods, 20,100 units 101,184 Direct labor 54,828 Factory overhead 28,245 Bal., 3,100 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. 0.00 e. Determine the cost of units in ending Work in Process.