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 ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Balance

Credit

May $1$ Bal., $21,500$ units, $65\%$ completed $107,500$

$31$ Direct materials, $105,400$ units $321,470428,970$

$31$ Direct labor $199,300628,270$

$31$ Factory overhead $202,500830,770$

$31$ Goods transferred, $111,800$ units $799,37031,400$

$31$ Bal., $?$ units, $35\%$ completed $31,400$

a$.$ Determine the number of units in work in process inventory at the end of the month.

fill in the blank $1$ of $1$ 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.

Line Item Description Units

Whole units to be accounted for fill in the blank $1$ of $3$ units

Whole units to be assigned costs fill in the blank $2$ of $3$ units

Equivalent units of production fill in the blank $3$ of $3$ units