Work in process, June 1 8,800 units, 25% completed 2,200 units, 70% completed Completed and transferred to next processing department during June 120,600 units 119,800 units Work in process, June 30 6,700 units, 65% completed 3,000 units, 30% completed Production begins in the Drawing Department and finishes in the Winding Department.

Equivalent Units of Production Data for the two departments of Kimble \& Pierce Company for June of the current fiscal year are as follows: Production begins in the Drawing Department and finishes in the Winding Department. Department. If an amount is zero, enter in " 0