The following information concerns production in the Finishing Department for May. The Finishing Department uses the Weighted average method. ACCOUNT Work in Process-Finishing Department Date Item ACCOUNT NO. Debit Credit Balance Debit Credit May 1 Bal., 24,200 units, 75% completed 145,200 31 Direct materials, 118,600 units 31 Direct labor 434,076 579,276 31 Factory overhead 269,100 273,500 848,376 1,121,876 31 Goods transferred, 125,800 units 1,079,364 31 Bal., ? units, 25% completed a. Determine the number of units in work in process inventory at the end of the month. units 42,512 42,512 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 units Whole units to be assigned costs Equivalent units of production units units