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 for March.

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ACCOUNT NO. ACCOUNT Work in Process-Finishing Department Balance Debit Debit Credit Credit Date Item Mar. 1 Bal., 12,500 units, 70% completed 31 Direct materials, 61,200 units Direct labor 31 Factory overhead Goods transferred, 65,200 units 31 Bal., ? units, 30% completed 44,000 130,650 174,650 81,500 256,150 338,750 12,750 82,600 326,000 12,750