Equivalent Units of Production: Average Cost Method

The Converting Department of Osaka Napkin Company uses the average cost method and had $3,800$ units in work in process that were $80\%$ complete at the beginning of the period. During the period, $47,900$ units were completed and transferred to the Packing Department. There were $2,100$ units in process that were $20\%$ 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.

$q,x$ units

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

$x$ units