Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 8,000 units, 35% completed 109,600 units 3,300 units, 60% completed 108,400 units Completed and transferred to next processing department during June Work in process, June 30 6,100 units, 6096 completed 4,500 units, 10% completed