Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

Drawing Department Winding Department

Work in process, September $17,700$ units, $45\%$ completed $3,500$ units, $75\%$ completed

Completed and transferred to next

processing department during September $105,500$ units $104,200$ units

Work in process, September $305,900$ units, $80\%$ completed $4,800$ units, $20\%$ completed

Production begins in the Drawing Department and finishes in the Winding Department.