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Units of production data for the two departments of Atlantic Cable and Wire Company for August of the current fiscal year are as follows: Drawing Department Winiding Department 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.

Units of production data for the two departments of Atlantic Cable and Wire Company for August of the current fiscal year are as follows:

Drawing Department Winiding Department
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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