The following information concerns production in the Finishing Department for July. The Finishing Department uses the weighted average cost (WAC) method.

Work in ProcessFinishing Department
Date			Item
July	1		Bal., 20,000 units, 40% completed	24,600
	31		Direct materials, 144,000 units started	345,000
	31		Direct labor	163,200
	31		Factory overhead	86,700
	31		Goods transferred, 142,500 units	578,550
	31		Bal., ? units, 60% completed	40,950

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

b. Determine the number of units to be accounted for and to be assigned costs and the equivalent units of production for July.

Units to be accounted for___
Units to be assigned costs___
Equivalent units of production___