The following information concerns production in the Finishing Department for March. The Finishing Department uses the average cost method ACCOUNT Work in Process-Finishing Department Date ACCOUNT NO Item Debit Credit Balance Debit 39,900 159,216 233,216 308,416 11,548 11,548 Credit Mar 1 31 Direct materials, 65,200 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 69,200 units 31 Bal., 2 units, 30% completed Bal., 13,300 units, 65% completed 119,316 74,000 75,200 296,868 a. Determine the number of units in work in process inventory at the end of the month units b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for March Whole units Equivalent units of production units units