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 1,550 units, 55% 500 units, 35% completed completed Completed and transferred to next processing department 24,800 units 24,200 units during May Work in process, May 31 1,200 units, 55% 800 units, 25% completed 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 Departmen Whole units units Equivalent units of production 25,460 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 24,400 units