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., 10,100 units, 80% completed 30,300 31 Direct materials, 49,500 units 90,585 120,885 31 Direct labor 56,200 177,085 31 Factory overhead 57,100 234,185 31 Goods transferred, 52,500 units 225,225 8,960 31 Bal., ? units, 30% completed 8,960 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