Equivalent Units of Production: Average Cost Method Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows: Drawing Department Winding Department 350 units, 30% completed 500 units, 50% completed Work in process, July 1 Completed and transferred to next processing department during July Work in process, July 31 11,400 units 10,950 units 700 units, 55% completed 800 units, 25% completed Each department uses the average cost method a. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Drawing Department. Whole units units Equivalent units of production units b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Winding Department. Whole units units Equivalent units of production units

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