The charges to Work in ProcessBaking Department for a period as well as information concerning production are as follows. The Baking Department uses the weighted average method, and all direct materials are placed in process during production.

Work in ProcessBaking Department

Transaction	Debit amount	Transaction	Credit amount
Bal., 900 units, 40% completed	2,466	To Finished Goods, 8,100 units	?
Direct materials, 8,400 units	34,500
Direct labor	16,200
Factory overhead	8,574
Bal., 1,200 units, 60% completed	?

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 units transferred to Finished Goods. $_______

e. Determine the cost of units in ending Work in Process. $_______