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 5,460 To Finished Goods, 20,100 units Direct materials, 20,400 units 58,140 Direct labor 31,515 Factory overhead 16,2351 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. e. Determine the cost of units in ending Work in Process