Equivalent Units of Production: weighted average method

The Converting Department of Tender Soft Tissue Company uses the weighted average method and had 1,400 units in work in process that were 80% complete at the beginning of the period. During the period, 17,600 units were completed and transferred to the Packing Department. There were 800 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. _________ units

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