Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows: Drawing Department Winding Department Work in process, July 1 1,950 units, 55% completed 600 units, 30% completed Completed and transferred to next processing department during July 30,800 units 30,400 units Work in process, July 31 1,500 units, 70% completed 1,000 units, 20% completed Each department uses the Weighted average method. For each department, assume that direct materials are placed in process during production. Required:
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. Whole units units Equivalent units of production units