Equivalent Units of Production: Average Cost Method

Units of production data for the two departments of Continental Cable and Wire Company for May of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, May 1	1,000 units, 55% completed	300 units, 35% completed
Completed and transferred to next processing department during May	16,000 units	15,600 units
Work in process, May 31	800 units, 65% completed	500 units, 20% 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.

Whole units	units
Equivalent units of production	units

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.

Whole units	units
Equivalent units of production	units