1. 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

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