Appendix EX 20-24 Equivalent units of production: average cost method The Converting Department of Tender Soft Tissue Company uses the average cost method and had 1,900 units in work in process that were 60% complete at the beginning of the period. During the period, 15,800 units were completed and transferred to the Packing De- partment. There were 1,200 units in process that were 30% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. b. Determine the number of equivalent units of production for the period. Appendix EX 20-25 Equivalent units of production: average cost method Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows: Work in process, July 1 Completed and transferred to next processing department during July Work in process, July 31 Drawing Department 500 units, 50% completed 11,400 units 700 units, 55% completed Each department uses the average cost method. Winding Department 350 units, 30% completed 10,950 units 800 units, 25% completed 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.