Equivalent Units of Production: weighted average method The Converting Department of Tender Soft Tissue Company uses the weighted average method and had 1,700 units in work in process that were 80% complete at the beginning of the period. During the period, 21,400 units were completed and transferred to the Packing Department. There were 900 units in process 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. x units b. Determine the number of equivalent units of production for the period. Assume that direct materials are placed in process during production. X units