The Converting Department of Girders Company uses the weighted average cost (WAC) method and had 3,500 units in work in process that were 60% complete at the beginning of the period. During the period, 24,900 units were started and 25,200 units were completed and transferred to the Packing Department. There were 3,200 units in process that were 30% complete at the end of the period.

a. Determine the number of units to be accounted for and to be assigned costs for the period.

	Whole Units
Units to be accounted for_____
Units to be assigned costs______

b. Determine the number of equivalent units of production for the period.