1. 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	800 units, 50% completed	420 units, 30% completed
Completed and transferred to next processing department during July	11,400 units	10,950 units
Work in process, July 31	700 units, 55% completed	900 units, 25% completed

Each department uses the average cost method.

1. 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.
2. 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.