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, 70% completed Direct materials, 14,600 units 5,700 To Finished Goods, 14,400 units 60,736 Direct labor Factory overhead 28,711 14,791 Bal., 2,200 units, 30% 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. 1010 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. Check My Work 13 Previous Next