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In: AccountingEquivalent Units of Production and Related CostsThe charges to Work in Process—Baking Department for a...Equivalent Units of Production and Related CostsThe charges to Work in Process—Baking Department for a period aswell as information concerning production are as follows. TheBaking Department uses the average cost method, and all directmaterials are placed in process during production.Work in Process—Baking DepartmentBal., 2,700 units, 70% completed7,803To Finished Goods, 19,400 units?Direct materials, 19,700 units83,134Direct labor39,127Factory overhead20,156Bal., 3,000 units, 30% completed?If required, round cost per equivalent unit answer to twodecimal places.a. Determine the number of whole units to beaccounted for and to be assigned costs.unitsb. Determine the number of equivalent units ofproduction.unitsc. Determine the cost per equivalentunit.$ per equivalent unitd. Determine the cost of the units transferredto Finished Goods.$e. Determine the cost of units in ending Workin Process.$