Equivalent Units of Production: Weighted Average Cost Method The following information concerns production in the Finishing Department for May. The Finishing Department uses the weighted average cos ACCOUNT Work in Process-Finishing Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit May Bal., 10,400 units, 70% completed 62,400 31 Direct materials, 51,000 units 186,660 249,060 31 Direct labor 115,700 364,760 31 Factory overhead 117,600 482,360 31 Goods transferred, 54,100 units 464,178 18,182 31 Bal., ? units, 35% completed 18,182 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