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 4,500 units, 50% completed 1,900 units, 85% completed Completed and transferred to next processing department during June 61,700 units 61,000 units Work in process, June 30 3,400 units, 75% completed 2,600 units, 10% completed Production begins in the Drawing Department and finishes in the Winding Department. Question Content Area a.