4. 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. Work in Process - Baking Department Beginning balance 900 units, 40% completed $2,466 To finished goods, 8,100 units ? Direct materials, 8,400 units 43,5001 Direct labor 18,200 Factory overhead 7,5041 Ending balance 1,200 units, 60% completed 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 units transferred to Finished Goods e. The cost of units in ending Work in Process