Appendix 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 Work in process, July 1 500 units, 50% completed 350 units, 30% completed Completed and transferred to next processing department during July 11,400 units 10,950 units Work in process, July 31 700 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.

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.

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