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., 4,200 units, 70% completed 36,500 31 Direct materials, 23,600 units 125,800 162,300 31 Direct labor 75,400 237,700 31 Factory overhead 82,675 320,375 308,750 11,625 31 Goods transferred, 24,700 units 31 Bal., ? units, 30% completed 11,625 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 units Whole units to be assigned costs units Equivalent units of production units