eBook Calculator Equivalent Units of Production: Average Cost Method data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows Drawing Department 900 units, 65% completed Winding Department 300 units, 20% completed 14,050 units 500 units, 30% completed Work in process, July 1 Completed and transferred to next processing department 14,400 units during Juhy Work in process, July 31 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. 700 units, 55% completed Whole units units Equivalent units of production 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 Equivalent units of production units units units