Equivalent Units of Production: Average Cost Method The Converting Department of Osaka Napkin Company uses the average cost method and had 2,500 units in work in process that were 80% complete at the beginning of the period. During the period, 31,500 units were completed and transferred to the Packing Department. There were 1,400 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. units b. Determine the number of equivalent units of production for the period. units