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	1,550 units, 60% completed	500 units, 35% completed
Completed and transferred to next processing department during July	24,800 units	24,200 units
Work in process, July 31	1,200 units, 55% completed	800 units, 20% completed

Each department uses the average cost method.

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	fill in the blank 1 units
Equivalent units of production	fill in the blank 2 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	fill in the blank 3 units
Equivalent units of production	fill in the blank 4 units