The Converting Department of Osaka Napkin Company uses the average cost method and had 1,700 units in work in process that were 70% complete at the beginning of the period. During the period, 21,400 units were completed and transferred to the Packing Department. There were 900 units in process that were 30% complete at the end of the period.

a.Determine the number ofwhole unitsto be accounted for and to be assigned costs for the period.

-units

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

-units