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

ACCOUNT Work in ProcessFinishing Department					ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar	1	Bal., 23,800 units, 65% completed					142,800
	31	Direct materials, 116,600 units	426,756				569,556
	31	Direct labor	264,600				834,156
	31	Factory overhead	268,900				1,103,056
	31	Goods transferred, 123,800 units			1,062,204		40,852
	31	Bal., ? units, 30% completed					40,852

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 March.

Whole units	units
Equivalent units of production	units