Print Item 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 Bal., 3,100 units, 40% completed Direct materials, 22,600 units 11,129 To Finished Goods, 22,300 units 118,424 Direct labor Factory overhead 62,287 32,088 Bal., 3,400 units, 60% 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. X units b. Determine the number of equivalent units of production. X 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. Check My Work Previous Next > All work saved. Save and Exit Submit Assignment for Grading