Equivalent Units of Production: Average Cost Method The following information concerns production in the Finishing Department for May. The Finishing Department uses the average cost method ACCOUNT Work in Process-Finishing Department Date ACCOUNT NO Item Debit Credit Balance Credit Debit 57,300 228,588 334,788 442,688 16,691 16,691 May 1 31 31 31 31 31 Bal., 19, 100 units, 70% completed Direct materials, 93,600 units Direct labor Factory overhead Goods transferred, 99,300 units Bal., 2 units, 25% completed 171,288 106,200 107,900 425,997 a. Determine the number of units in work in process inventory at the end of the month units b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for May Whole units Equivalent units of production units units