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., 3,400 units, 70% completed	12,852	To Finished Goods, 24,400 units	?
Direct materials, 24,800 units	137,144
Direct labor	64,510
Factory overhead	33,232
Bal., 3,800 units, 30% 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. fill in the blank 1 units

b. Determine the number of equivalent units of production. fill in the blank 2 units

c. Determine the cost per equivalent unit. $fill in the blank 3 per equivalent unit

d. Determine the cost of the units transferred to Finished Goods. $fill in the blank 4

e. Determine the cost of units in ending Work in Process. $fill in the blank 5