Question: 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

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

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