Equivalent Units of Production: Averaye Cost Method The Converting Department of Osaka Napkin Company uses the average cost method and had 2,800 units in work in process that were 60% complete at the beginning of the period. During the period, 35,300 units were completed and transferred to the Packing Department. There were 1, 500 units in proces: 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. x units Feedosok TCheok My Work a and b. Equivalent units still have to be determined when using the average cost method. How many unts were completo af the end of the period? How many unts were still in work in process? How much in resources had these units in ending work in process consurred oaring the current period