=+E6 Equivalent units of production: average cost method

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a. 9,000 The following information concerns production in the Finishing Department for March. The Finishing Department uses the average cost method.

ACCOUNT Work in Process—Finishing Department Date Itevm Mar. 1 Bal., 12,000 units, 40% completed 22,820 31 Direct materials, 125,000 units 325,000 31 Direct labor 174,500 31 Factory overhead 93,200 31 Goods transferred, 128,000 units (586,240)

31 Bal., _?_ units, 70% completed 28,780

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