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 Credit 1 May Bal., 9,900 units, 70% completed 31 Direct materials, 48,500 units 177,510 31 Direct labor 110,100 31 Factory overhead 111,800 31 Goods transferred, 51,500 units 441,870 31 Bal., 2 units, 35% completed a. Determine the number of units in work in process inventory at the end of the month. units 59,400 236,910 347,010 458,810 16,940 16,940 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 units Whole units to be assigned costs Equivalent units of production units units