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 May 1 Bal., 21,200 units, 75% completed 63,600 31 Direct materials, 103,900 units 190,137 253,737 31 Direct labor 117,900 371,637 31 Factory overhead 119,800 491,437 31 Goods transferred, 110,200 units 472,758 18,679 31 Bal, 2 units, 30% completed 18,679 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 process during production. Whole units to be accounted for Whole units to be assigned costs Equivalent units of production units: units units