Print Item Equivalent Units of Production: Average Cost Method Units of production data for the two departments of Continental Cable and Wire Company for May of the current fiscal year are as follows: Work in process, May 1 Drawing Department 2,150 units, 50% Completed and transferred to next processing department during May Work in process, May 31 completed 34,400 units Winding Department 700 units, 35% completed 33,550 units 1,600 units, 70% completed 1,100 units, 30% completed Each department uses the average cost method. Update 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 units 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 Equivalent units of production units units