Equlvalent Units of Production; Weighted Average Method Units of production data for the two departments of Atiantic Cable and Wire Company for July of the current fiscal year are as foilows: 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 units Equivalent units of production 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 units Equlvalent units of production units