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., 1,900 units, 60% completed 5,339 To Finished Goods, 13,700 units Direct materials, 13,900 units 56,990 Direct labor 27,957 Factory overhead 14,402 Bal, 2,100 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 casts 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