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 1,250 units, 50% completed 400 units, 30% completed Work in process, July 1 Completed and transferred to next processing department during July 19,700 units 19,500 units Work in process, July 31 900 units, 55% completed 600 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 20,600 units Equivalent units of production X units . 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 20,100 units Equivalent units of production units