The following information concerns production in the Finishing Department for May. The Finishing Department uses the average cost method.

Equivalent Units of Production: Average Cost Method The following information concerns production in the Finishing Department for May. The Finishing Department uses the average cost method. ACCOUNT Work in Process-Finishing Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit May 55,500 1 Bal., 18,500 units, 70% completed 31 Direct materials, 90,700 units 165,981 221,481 31 Direct labor 102,900 324,381 104,600 428,981 31 Factory overhead 31 Goods transferred, 96,200 units 31 Bal., ? units, 30% completed 412,698 16,283 16,283 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 May. Whole units units Equivalent units of production units