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 1,500 units, 70% completed 500 units, 30% completed Completed and transferred to next processing department during May 24,000 units 23,400 units Work in process, May 31 1,100 units, 70% completed 800 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