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., 3,200 units, 40% completed	8,224	To Finished Goods, 23,000 units	?
Direct materials, 23,400 units	87,984
Direct labor	46,100
Factory overhead	23,748
Bal., 3,600 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. units

b. Determine the number of equivalent units of production. 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. $