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 2,100 units, 50% 650 units, 20% completed completed Completed and transferred to next processing department 33,600 units 32,750 units during July 1,600 units, 55% 1,100 units, 30% Work in process, July 31 completed 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