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 1,300 units, 55% completed 400 units, 25% Work in process, July 1 completed 20,300 units 700 units, 3590 Completed and transferred to next processing department during July 20,800 units 1,000 units, 65% completed Work in process, July 31 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 Equivalent units of production 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 units units units units