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 Completed and transferred to next processing department during May Work in process, May 31 Each department uses the average cost method. 800 units, 50% completed 250 units, 30% completed 12,500 units 12,800 units 600 units, 65% completed 400 units, 35% completed 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 Equivalent units of production 13,400 units 13,130 X 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 12,900 units 12,500 X units