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 Debit 64,000 255,235 373,835 494,335 18,145 18,145 Credit May 1 31 31 31 31 31 Bal., 12,800 units, 65% completed Direct materials, 62,700 units Direct labor Factory overhead Goods transferred, 66,600 units Bal., ? units, 25% completed 191,235 118,600 120,500 476,190 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