Equivalent units of production OBJ. 2 Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows:

Drawing Department Winding Department Work in process, November 1 5,000 units, 40% completed 3,200 units, 80% completed Completed and transferred to next processing department during November 95,000 units 95,100 units Work in process, November 30 6,200 units, 60% completed 3,100 units, 15% completed If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for

(a) the Drawing Department and

(b) the Winding Department.