Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 5,000 units, 40% completed 3,200 units, 80% completed Completed and transferred to next processing department during November 95,000 units 95,100 units Work in process, November 30 6,200 units, 60% completed 3,100 units, 15% completed