ACCOUNT Work in Process-Finishing Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit May 1 Bal., 13,100 units, 65% completed 39,300 Direct materials, 64,200 units 31 117,486 156,786 31 Direct labor 72,800 229,586 31 Factory overhead 74,000 303,586 Goods transferred, 68,100 units 31 292,149 11,437 31 Bal., 2 units, 25% completed 11,437 a. Determine the number of units in work in process inventory at the end of the month. units b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for May Whole units units Equivalent units of production units