Equivalent Units of Production and Related Costs The charges to Work in ProcessBaking 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 ProcessBaking Department Bal., 900 units, 40% completed 2,466 To Finished Goods, 8,100 units ? Direct materials, 8,400 units 34,500 Direct labor 16,200 Factory overhead 8,574 Bal., 1,200 units, 60% completed ? a. Determine the number of whole units to be accounted for and to be assigned costs. fill in the blank 1 units b. Determine the number of equivalent units of production. fill in the blank 2