Equivalent Units of Production: Average Cost Method The Converting Department of Tender Soft Tissue Company uses the average cost method and had 2,700 units in work in process that were 80% complete at the beginning of the period. During the period, 34,000 units were completed and transferred to the Packing Department. There were 1,500 units in process that were 10% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. fill in the blank 1 units b. Determine the number of equivalent units of production for the period. fill in the blank 2 units