THE CONVERTING DEPARTMENT OF TENDER SOFT TISSUE COMPANY USE THE AVERAGE COST METHOD AND HAS 1,400 UNITS IN WORK IN PROCESS THAT WERE 60% COMPLETE AT THE BEGINNING OF THE PERIOD. DURING THE PERIOD, 17600 UNITS WERE COMPLETED AND TRANSFERRED TO THE PACKING DEPARTMENT. THERE WERE 800 UNITS IN PROCESS THAT WERE 30% 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

___ UNITS

B. DETERMINE THE NUMBER OF EQUIVALENT UNITS OF PRODUCTION FOR THE PERIOD.

___UNITS