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., 13,000 units, 65% completed 52,000 31 Direct materials, 63,700 units 155,428 207,428 31 Direct labor 96,400 303,828 31 Factory overhead 97,900 401,728 386,672 15,056 31 Goods transferred, 67,600 units 31 Bal., 2 units, 35% completed 15,056 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 units Whole units to be assigned costs Equivalent units of production units