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. Determine the number of whole units to be accounted for and to be assigned costs. units Determine the number of equivalent units of production. units Determine the cost per equivalent unit. $ per equivalent unit Determine the cost of units transferred to Finished Goods. $ Determine the cost of units in ending Work in Process. $