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

a. Determine the number of units in work in process inventory at the end of the month.b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production forMarch.

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ACCOUNT Work in Process-Finishing Department ACCOUNT NO. Balance Debit Debit Date Item Credit Credit 1 Bal., 15,000 units, 40% completed 31 Direct materials, 144,000 units 31 24,600 369,600 532,800 619,500 40,950 40,950 Mar. 345,000 163,200 86,700 Direct labor 31 Factory overhead Goods transferred, 142,500 units 31 Bal., 2 units, 60% completed 578,550