Equivalent Units of Productionand 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 weighted average method, and all direct materials are placed in process during production.

Work in ProcessBaking DepartmentBal., 900 units, 40% completed2,466To Finished Goods, 8,100 units?Direct materials, 8,400 units34,500Direct labor16,200Factory overhead8,574Bal., 1,200 units, 60% completed?

a.Determine the number ofwhole unitsto be accounted for and to be assigned costs.

units

b.Determine the number of equivalent units of production.

units

c.Determine thecost per equivalent unit.

$per equivalent unit

d.Determine the cost of units transferred to Finished Goods.

$

e.Determine the cost of units in ending Work in Process.