ACCOUNT Work in Process-Finishing Department Date Item Debit Credit ACCOUNT NO. Balance Debit May 1 Bal., 12,300 units, 70% completed 73,800 31 Direct materials, 60,300 units 220,698 294,498 31 Direct labor 136,800 431,298 31 Factory overhead i 139,000 570,298 31 Goods transferred, 64,000 units 549,120 21,178 31 Bal., 2 units, 35% completed 21,178 a. Determine the number of units in work in process inventory at the end of the month. > units Credit 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 Fethark 72,600 units units units