Equivalent Units of Production: Weighted Average Method

The Converting Department of Kala$$s Soft Tissue Company uses the weighted average method and had $3,400$ units in work in process that were $80\%$ complete at the beginning of the period. During the period, $42,800$ units were completed and transferred to the Packing Department. There were $1,900$ units in process that were $30\%$ 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.

$42,800$ units

b$.$ Determine the number of equivalent units of production for the period. Assume that direct materials are placed in process during production.

$43,370$ units

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a$.$ and b$.$ Equivalent units still have to be determined when using the average cost method. How many units were complete at the end of the period? How many units were still in work in process? How much in resources had these units in ending work in process consumed during the current period?