The charges to Work in Process?Baking 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.

Determine the following:a. The number of whole units to be accounted for and to be assigned costs.b. The number of equivalent units of production.c. The cost per equivalent unit.d. The cost of the units transferred to Finished Goods.e. The cost of ending Work inProcess.

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Work in Process-Baking Department Bal., 8,000 units, 70% completed Direct materials, 82,300 units Direct labor Factory overhead Bal., 4,900 units, 30% completed To Finished Goods, 85,400 units 12,900 161,000 91,800 81,780