Drawing Department Winding Department Work in process, June 1 4,900 units, 30% completed 1,500 units, 60% completed Completed and transferred to next processing department during June 67,100 units 66,600 units Work in process, June 30 3,700 units, 75% completed 2,000 units, 25% completed Production begins in the Drawing Department and finishes in the Winding Department.