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 2,200 units, 65% 700 units, 20% Work in process, July 1 completed completed Completed and transferred to next processing department 35,200 units 34,300 units during July Work in process, July 31 1,700 units, 65% completed 1,100 units, 25% 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 Entries for Direct Labor and Factory Overhead Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarize as follows: Job 11-101 Job 11-102 $4,590 2,290 1,810 Job 11-103 Job 11-104 3,380 Factory supervision 1,570 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor rate is $17 per hour If required, round final answers to the nearest dollar a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank Work in Process Factory Overhead Wages Payable b. Journalize the entry to apply factory overhead to production for November Work in Process Factory Overhead