CES Pro Der Droducts, incomplete and transferred 19.000 partideboards of production from the Pressing at there was not being inventory in the department. The und in inventory was 2.400 units, which were comes to convenio cost. Al materials are added at the beginning of the process Direct materiale contained 20.30 ed accred was $70.100. and factory he was 11%. De the following for the ring met oond "cost per gevalent unit answers to the nearest cent Toto b. Conversion cost perivati Direct materials cooperovit Equivalent Units of Production: Weighted average method The following information concerns production in the Finishing Department for May. The Finishing Department uses the weighted average method ACCOUNT Work in Process --Finishing Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit May 1 Bali, 19,200 units, 70% completed 31 Direct materials, 94,100 units 172 203 31 Direct labor 106,500 31 Factory overhead 108.500 31 Goods transferred, 99,00 units 428,142 31 Bal units, 35% completed a. Determine the number of units in work in process inventory at the end of the month units 57,600 229,500 336,603 445,00 10,901 16.961 b. Determine the number of whole unit to be accounted for and to be assigned costs and the latest un production for Haydom that direct materiale replaced in process during production Whole units to be accounted for units whole units to be assigned costs units Equivalent hits of production units