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., 2,100 units, 30% completed 2,709

Direct materials, 15,300 units 28,764

Direct labor 15,622

Factory overhead 8,048

Bal., 2,300 units, 70% completed ?

To Finished Goods, 15,100 units ?

If required, round cost per equivalent unit answer to two decimal places.

a.Determine the number ofwhole unitsto be accounted for and to be assigned costs.

units

b.Determine the number of equivalent units of production.

unit

c.Determine thecost 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.

$