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 May 1 Bal., 23,500 units, 70% completed 141,000 562,632 824,032 1,089,632 31 Direct materials, 115,200 units 421,632 31 Direct labor 261,400 31 Factory overhead 265,600 31 Goods transferred, 122,200 units 1,048,476 31 Bal., 2 units, 30% completed a. Determine the number of units in work in process inventory at the end of the month. 16,500 41,156 41,156 units . 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 138,700 units Whole units to be assigned costs units Equivalent units of production units