The Assembly Department of A-Okay Company uses the weighted average cost method and had 700 units in work in process that were 60% complete at the beginning of the period. During the period, 4,980 units were started, and 5,040 units were completed and transferred to the Packing Department. There were 640 units in process that were 30% complete at the end of the period.

a. Determine the number of units to be accounted for and to be assigned costs for the period.

b. Determine the number of equivalent units of production for the period.