Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 5,000 units, 45% completed 1,500 units, 90% completed Completed and transferred to next processing department during June 68,500 units 68,000 units Work in process, June 30 3,800 units, 75% completed 2,000 units, 15% completed Production begins in the Drawing Department and finishes in the Winding Department