Eouivalent 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 ProcessFinishing Department ACCOUNT No. Date Item Debit Credit Balance Dehlt Credit May 1 Bal., 22,200 units, 75% completed 111,000 31 Direct materials, 108,800 units 331,840 442,840 31 Direct labor 205,700 648,540 31 Factory overhead 209,100 857,640 31 Goods transferred, 115,400 units 825,110 32,530 ) 31 Bal., 2 units, 35% completed 32,530 a. Determine Hie number of units in work in process inventory at the end of the month. II. 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 S unim whole units to be assigned costs E unios Eouivalent units of production E units