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 1,300 units, 55% completed Winding Department 400 units, 30% completed Work in process, May 1 Completed and transferred to next processing department 20,800 units 20,300 units during May Work in process, May 31 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 1,000 units, 55% completed 700 units, 35% completed 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 Equivalent units of production units units