The charges to Work in ProcessBaking 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 ProcessBaking Department
Bal., 3,500 units, 70% completed	9,555	To Finished Goods, 25,200 units	?
Direct materials, 25,600 units	102,144
Direct labor	48,108
Factory overhead	24,783
Bal., 3,900 units, 30% 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. fill in the blank 1 units

b. Determine the number of equivalent units of production. fill in the blank 2 units

c. Determine the cost per equivalent unit. $fill in the blank 3 per equivalent unit

d. Determine the cost of the units transferred to Finished Goods. $fill in the blank 4

e. Determine the cost of units in ending Work in Process. $fill in the blank 5