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 Winding Department Work in process, June 1 6,100 units, 40% completed 2,600 units, 90% completed Completed and transferred to next 83,600 units 82,700 units processing department during June Work in process, June 30 4,600 units, 75% completed 3,500 units, 25% completed Production begins in the Drawing Department and finishes in the Winding Department.