Equivalent Units of Production: Weighted average 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 Work in process, July 1 500 units, 50% completed 350 units, 30% completed Completed and transferred to next 11,400 units 10,950 units processing department during July Work in process, July 31 700 units, 55% completed 800 units, 25% completed Each department uses the Weighted average method. For each department, assume that direct materials are placed in process during production. 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 11,400 X units Equivalent units of production 11,535 X 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 10,950 X units Equivalent units of production 11,400 X units