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.

$\backslash$table$[[$ACCOUNT Work In Process$-$FInIshing Department,ACCOUNT NO$.],[$Date$,$Item,Deblt,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$May $1,$Bal., $8,000$ units, $70\%$ completed,,,$44,000,],[31,$Direct materials, $40,000$ units,$80,000,,124,000,],[31,$Direct labor,$64,400,,188,400,],[31,$Factory overhead,$139,050,,327,450,],[31,$Goods transferred, $41,800$ units,,$313,500,13,950,],[31,$Bal., $?$ units, $30\%$ completed,,,$13,950,]]$

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