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., 3,200 units, 30% completed 6,880 To Finished Goods, 23,000 units ? Direct materials, 23,400 units 73,476 Direct labor 39,603 Factory overhead 20,401 Bal., 3,600 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. 26,600 units b. Determine the number of equivalent units of production. 2,520 X units c. Determine the cost per equivalent unit. 7 X per equivalent unit d. Determine the cost of the units transferred to Finished Goods. $ 56,700 X e. Determine the cost of units in ending Work in Process. $ 5,040 x