The Converting Department of Tender Soft Tissue Company uses the average cost method and

had $2,100$ units in work in process that were $60\%$ complete at the beginning of the period.

During the period, $15,800$ units were completed and transferred to the Packing Department.

There were $1,500$ 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.