Equivalent units of Production: Weighted average method The following information concerns production in the Finishing Department for May. The Finishing Department uses the Weighted average method. ACCOUNT Work in Process-Finishing Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit 31,200 May 1 Bal., 10,400 units, 65% completed 31 Direct materials, 51,000 units 93,330 31 Direct labor 57.900 31 Factory overhead 58,800 31 Goods transferred, 54,100 units 232,089 31 Bal., 2 units, 25% completed a. Determine the number of units in work in process inventory at the end of the month units 124,530 182,430 241,230 9,141 9,141 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 process during production Whole units to be accounted for units Whole units to be assigned costs units Equivalent units of production units