1. 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 Process Baking Department
Beginning balance 900 units, 40% completed	$2,466	To finished goods, 8,100 units	?
Direct materials, 8,400 units	43,500
Direct labor	18,200
Factory overhead	7,504
Ending balance 1,200 units, 60% completed	?

Determine the following:

1. The number of whole units to be accounted for and to be assigned costs
2. The number of equivalent units of production
3. The cost per equivalent unit
4. The cost of units transferred to Finished Goods
5. The cost of units in ending Work in Process