The following information concerns production in the Finishing Department for May. The Finishing Department uses the Weighted average method. ACCOUNT Work in ProcessFinishing Department ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit May 1 Bal., 13,000 units, 70% completed 52,000 31 Direct materials, 63,700 units 155,428 207,428 31 Direct labor 96,400 303,828 31 Factory overhead 97,900 401,728 31 Goods transferred, 67,600 units 386,672 15,056 31 Bal., ? units, 25% completed 15,056 a. Determine the number of units in work in process inventory at the end of the month. fill in the blank 1 of 1 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. Line Item Description Units Whole units to be accounted for fill in the blank 1 of 3 units Whole units to be assigned costs fill in the blank 2 of 3 units Equivalent units of production fill in the blank 3 of 3 67,600 units Feedback Area Feedback