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 2,050 units, 40% completed 32,800 units Winding Department 650 units, 25% completed 32,000 units 1,500 units, 55% completed 1,000 units, 30% 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 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 units