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 method, and all direct materials are placed in process during production. Work in Process—Baking Department
Bal., 900 units, 40% completed 2,466 To Finished Goods, 8,100 units ?
Direct materials, 8,400 units 34,500
Direct labor 16,200
Factory overhead 8,574
Bal., 1,200 units, 60% completed ?
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 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