Units of production data for the two departments of Continental Cable and Wire Company for May of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, May 1	1,750 units, 55% completed	550 units, 25% completed
Completed and transferred to next processing department during May	28,000 units	27,300 units
Work in process, May 31	1,300 units, 65% completed	900 units, 25% 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	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
Equivalent units of production	units