The Converting Department of Tender Soft tissue Company uses the average cost method and had 1900 units in work in process that were 60% complete at the beginning of the period. During the period, 15,800 units it's were completed and transferred to the packing department. There were 1200 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.

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