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 cost method.

ACCOUNT Work in Process$-$Finishing Department

ACCOUNT NO$.$

$\backslash$table$[[$Date$,,$Item,Debit,Credit,Balance$],[,$Debit,Credit$],[$May$,1,$Bal., $17,800$ units, $75\%$ completed,,,$53,400,],[31,$Direct materials, $87,200$ units,$159,576,,212,976,],[31,$Direct labor,$98,900,,311,876,],[31,$Factory overhead,$100,500,,412,376,],[-,31,$Goods transferred, $92,600$ units,,$397,254,15,122,],[31,$Bal., $?$ units, $25\%$ completed,,,$15,122,]]$

a$.$ Determine the number of units in work in process inventory at the end of the month.

$x$ 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 $$ units

Equivalent units of production $$ units