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., 2,200 units, 30% completed Direct materials, 16,100 units Direct labor Factory overhead Bal., 2,400 units, 70% completed If required, round cost per equivalent unit answer to two decimal places. 3,696! To Finished Goods, 15,900 units 39,445 21,419 11,034 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