The Converting Department of Osaka Napkin Company uses the average cost method and had 3,100 units in work in process that were 80% complete at the beginning of the period. During the period, 39,100 units were completed and transferred to the Packing Department. There were 1,700 units in process that were 20% complete at the end of the period.

a. Determine the number of whole units to be accounted for and to be assigned costs for the period. fill in the blank 1 units

b. Determine the number of equivalent units of production for the period. fill in the blank 2 units