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. Balance Balance Date Item Debit Credit Debit Credit May 1 Bal., 8,000 units, 70% completed 44,000 31 Direct materials, 40,000 units 80,000 124,000 31 Direct labor 64,400 188,400 31 Factory overhead 139,050 327,450 31 Goods transferred, 41,800 units 313,500 13,950 31 Bal., 2 units, 30% completed 13,950 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. Assume that direct materials are placed in process during production. Whole units to be accounted for Whole units to be assigned costs Equivalent units of production units units units