The following information concerns production in the Finishing Department for May. The Finishing Department uses the Weighted average method.

ACCOUNT Work in ProcessFinishing Department					ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
May	1	Bal., 20,300 units, 75% completed					60,900
	31	Direct materials, 99,500 units	182,085				242,985
	31	Direct labor	112,900				355,885
	31	Factory overhead	114,700				470,585
	31	Goods transferred, 105,600 units			453,024		17,561
	31	Bal., ? units, 25% completed					17,561

a. Determine the number of units in work in process inventory at the end of the month. fill in the blank 1 units

b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for May. Assume that direct materials are placed in process during production.

Whole units to be accounted for	fill in the blank 2 units
Whole units to be assigned costs	fill in the blank 3 units
Equivalent units of production	fill in the blank 4 units