1. 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., 2,200 units, 30% completed	7,546	To Finished Goods, 15,900 units	?
   Direct materials, 16,100 units	80,822
   Direct labor	43,782
   Factory overhead	22,554
   Bal., 2,400 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.

   b. Determine the number of equivalent units of production.

   c. Determine the cost 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.