Equivalent Units of Production and Related Costs

The charges to Work in ProcessBaking 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 ProcessBaking Department
Bal., 1,600 units, 60% completed	2,128	To Finished Goods, 11,500 units	?
Direct materials, 11,700 units	22,698
Direct labor	11,037
Factory overhead	5,685
Bal., 1,800 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. $