The charges to Work in Process-Baking Department for a period as weil as information concerning production are as follows. The Baking Department uses the average cost method, and a direct materials are placed in process during production. If required, round cost per equivalent unit answer to two decimal places. Determine the number of whole units to be accounted for and to be assigned costs. Determine the number of equivalent units of production. Determine the cost per equivalent unit. Determine the cost of the units transferred to Finished Goods. Determine the cost of units in ending Work in Process