Equivalent Units of production and Related Costs The charges to Work in Process - Baking Department for a period as well as information concerning Broduction are as follows. The Baking Department uses the weighted average method and all direct materials are placed in proces during production Work in Process-Baking Department Bal, 900 units, 40% completed 2.460 To Finished Good, 8, 100 units Det materials, 400 units 34,5001 Direct labor 10,200 Factory overhead 3.574 Bal 1.200 units 60% completed . Determine the number of wholnits to be counted for sed to bene units b. Cermine the tumber of equivalent units of production Determine their Valent d. Determine the cost of transferred Food Dumine that we