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., 4,200 units, 70% completed 36,500
31 Direct materials, 23,600 units 125,800 162,300
31 Direct labor 75,400 237,700
31 Factory overhead 82,675 320,375
31 Goods transferred, 24,700 units 308,750 11,625
31 Bal., ? units, 30% completed 11,625
a. Determine the number of units in work in process inventory at the end of the month.
fill in the blank 1
3,100
units

b. 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 fill in the blank 2

units
Whole units to be assigned costs fill in the blank 3

units
Equivalent units of production fill in the blank 4

units