Units of production data for the two departments of Continental Cable and Wire Company for May of the current fiscal year are as follows: Work in process, May 1 Completed and transferred to next processing department during May Work in process, May 31 Drawing Department Winding Department 1,550 units, 55% completed 24,800 units 500 units, 35% completed 24,200 units 1,200 units, 55% completed 800 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 Equivalent units of production units 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 Equivalent units of production units 24,400 units Feedback