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.

$\backslash$table$[[$Work in Process $-$ Baking Department$],[$Beginning balance $900$ units,,$$2,466,$To finished goods, $8,100$ units,$],[40\%$ completed,$43,500,,],[$Direct materials, $8,400$ units,$18,200,,],[$Direct labor,$7,504,,],[$Factory overhead,?,,$],[$Ending balance $1,200$ units,,?,,$],[60\%$ completed,,,$]]$

Determine the following:

a$.$ The number of whole units to be accounted for and to be assigned costs

b$.$ The number of equivalent units of production

c$.$ The cost per equivalent unit

d$.$ The cost of units transferred to Finished Goods

e$.$ The cost of units in ending Work in Process