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., 21,600 units, 75% completed					64,800
	31	Direct materials, 105,800 units	193,614				258,414
	31	Direct labor	120,000				378,414
	31	Factory overhead	122,000				500,414
	31	Goods transferred, 112,300 units			481,767		18,647
	31	Bal., ? units, 35% completed					18,647

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

The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $9,000 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 900 units, 60% completed					10,566
	30	Direct materials, 12,900 units	123,840				134,406
	30	Direct labor	21,650				156,056
	30	Factory overhead	16,870				172,926
	30	Goods transferred, ? units			?		?
	30	Bal., 1,400 units, 70% completed					?

Cost per equivalent units of $9.60 for Direct Materials and $3.00 for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

a. Cost of beginning work in process inventory completed in November. $fill in the blank 1