Help with Equivalent Units of Production and Related Costs

The charges to Work in Process - Baking Department for a period and information concerning production are as follows. The Baking Department uses the average costs method, and all direct materials are placed in process during production.
Bal. 8,000 units, 70% completed - 12,900
Direct Materials, 82,300 units - 161,000
Direct Labour - 91,800
Factory Overhead - 81,780
Bal. 4,900 units, 30% completed - ?
To Finished Goods, 85,400 units

Need to 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 the units transferred to Finished Goods

e. The cost of ending Work in Process