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 1,800 units, 50% completed 28,800 units Winding Department 600 units, 25% completed 28,100 units Work in process, July 1 Completed and transferred to next processing department during July 1,400 units, 55% completed 900 units, 20% completed Work in process, July 31 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