=+March ofthe current fiscal year are as follows:

Drawing Department Work in process, March 1 1,700 units, 50% completed Completed and transferred to next processing department during March 92,000 units Work in process, March 31 2,500 units, 65% completed Winding Department 1,000 units, 30% completed 90,400 units 2,600 units, 25% completed Each department uses the average cost method.

a. Determine the number ofwhole units to be accounted for and to be assigned costs and the equivalent units ofproduction for the Drawing Department.