The following information concerns production in the Finishing Department for May. The Finishing Department uses the weighted average method.

a. Determine the number of units in work in process inventory at the end of the month.
b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for May. Assume that direct materials are placed in process during production.

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ACCOUNT Work in Process-Finishing Department Date Item May 1 Bal., 8,000 units, 70% completed 31 Direct materials, 40,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 41,800 units 31 Bal., 2 units, 30% completed Debit 80,000 64,400 139,050 Credit 313,500 ACCOUNT NO. Balance Debit 44,000 124,000 188,400 327,450 13,950 13,950 Credit