Work in process, May 1	1,300 units, 55% completed	400 units, 25% completed
Completed and transferred to next processing department during May	20,800 units	20,300 units
Work in process, May 31	1,000 units, 55% completed	700 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	units
Equivalent units of production	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	units
Equivalent units of production	units