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 1,650 units, 65% completed 550 units, 30% completed Completed and transferred to next processing department during July 26,400 units 25,750 units Work in process, July 31 1,200 units, 60% completed 800 units, 35% 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?