Units of production data for the two departments of Atlantic Cable and Wire Company for August of the current fiscal year are as follows:
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| Work in Process – Aug. 1 | 2100 units 50% completed | 2000 units, 30% complete | ||
| Completed and transferred to next processing department during August | 90,000 units | 89,200 Units | ||
| Work in Process – Aug. 31 | 2,500 units – 55% completed | 2,800 units – 25% 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.
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.
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