Units of production data for the two departments of Continental Cable and Wire Company for May of the current fiscal year are as follows:

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.
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.

Transcribed Image Text:

Winding Department 250 units, 30% completed Drawing Department 800 units, 50% completed Work in process, May 1 Completed and transferred to next processing department during May Work in process, May 31 12,700 units 600 units, 55% completed 12,550 units 400 units, 25% completed