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 6,606 To Finished Goods, 12,900 units Bal., 1,800 units, 60% completed 7 Direct materials, 13,100 units 70,216 Direct labor 34,292 17,666 Factory overhead Bal., 2,000 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 costs. 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