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 weighted average cost method, and all direct materials are placed in process during production.

Work in Process—Baking Department

Bal., 10,000 units, 70% completed ........ 12,280

Direct materials, 82,300 units ......... 161,000

Direct labor ................. 91,800

Factory overhead .............. 81,780

To Finished Goods, 81,300 units ........... ?

Bal., 11,000 units, 30% completed .......... ?

Determine the following:

a. The number of 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 units in the ending Work in Process