ACCOUNT Work in Process-Finishing Department Date Item Debit Credit ACCOUNT NO. Balance Debit Credit May 1 Bal., 16,100 units, 75% completed 64,400 31 Direct materials, 78,900 units 192,516 256,916 31 Direct labor 119,400 376,316 31 Factory overhead 121,300 497,616 31 Goods transferred, 83,700 units 478,764 18,852 31 Bal., units, 25% completed 18,852 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. Assume that direct materials are placed in process during production. Whole units to be accounted for Whole units to be assigned costs Equivalent units of production units units units