Equivelent 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. If required, round cost per equivalent unit answer to two decimal places. Cost of Production Report: Average Cost Method The increases to Work in Process - Roasting Department for Highlands. Coffee Company for May as well as information concerning production are as follows: Whole Equivalent Units Units of Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs Cost per equivalent unit: Total costs for May in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to finished goods in May Inventory in process, May 31 Total costs assigned by the Roasting Department