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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

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
Work in process, July 1 600 units, 60% completed 200 units, 25% completed
Completed and transferred to next processing department during July 9,600 units 9,350 units
Work in process, July 31 500 units, 60% completed 300 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

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