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., 3,000 units, 40% completed 6,900 To Finished Goods, 21,600 units Direct materials, 21,900 units 73,584 Direct labor 38,701 Factory overhead 19,937 Bal.. 3,300 units, 60% 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. 24,900 units b. Determine the number of equivalent units of production 23,580 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