Equivalent Units of Production: Weighted average method The following information concerns production in the Finishing Department for May. The Finishing Department use the weighted weape method. ACCOUNT Work in Process Finishing Department ACCOUNT NO Date Item Debit Credit Balance Debit Credit May 1 Bal., 25,100 units, 80% completed 150,600 31 Direct materials, 123,000 units 450.180 600,780 31 Direct labor 279,100 879,880 31 Factory overhead 283,600 1,163,480 31 Goods transferred, 130,500 units 1,119,690 43,790 43,790 31 Bal., 2 units, 35% completed 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. Assume that direct materials are placed in proces during production Whole units to be accounted for units Whole units to be assigned costs Equivalent units of production units