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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