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 bal., 2,100 units, 60% completed 4,830 to finished goods, 15,100 units ? direct materials, 15,300 units 51,408 direct labor 25,265 factory overhead 13,015 bal., 2,300 units, 40% 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. units b. determine the number of equivalent units of production. units c. determine the cost per equivalent unit. $ per equivalent unit d. determine the cost of the units transferred to finished goods. $ e. determine the cost of units in ending work in process. $