Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department 6,400 units, 45% completed 87,700 units Winding Department 3,300 units, 60% completed Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 4,900 units, 75% completed 86,500 units 4,500 units, 20% completed Production begins in the Drawing Department and finishes in the Winding Department.