Equivalent Units of Production: Average Cost Method Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows: Drawing Department Winding Department 650 units, 50% 200 units, 35% completed completed Work in process, July 1 Completed and transferred to next processing department during July 10,400 units 10,150 units Work in process, July 31 500 units, 70% completed 300 units, 30% 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