2. Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows: Work in process, July 1 Completed and transferred to next processing department during July Work in process, July 31 Drawing Department 800 units, 50% completed 11,400 units 700 units, 55% completed Winding Department 420 units, 30% completed 10,950 units 900 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.