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 ACCOUNT NO.

Date Item Debit Credit Balance

Debit Credit

Mar 1 Bal., 22,700 units, 80% completed 68,100

31 Direct materials, 111,200 units 203,496 271,596

31 Direct labor 126,200 397,796

31 Factory overhead 128,200 525,996

31 Goods transferred, 118,000 units 506,220 19,776

31 Bal., ? units, 25% completed 19,776

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

units

b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for March.

Whole units

units

Equivalent units of production

units