Equivalent Units of Production: Average Cost Method

The Converting Department of Tender Soft Tissue Company uses the average cost method and had $3,500$ units in work in process that were $80\%$ complete at the beginning of the

period. During the period, $44,100$ units were completed and transferred to the Packing Department. There were $1,900$ units in process that were $30\%$ 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.

units

b$.$ Determine the number of equivalent units of production for the period.

units