5. Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Work in process, November 1 Completed and transferred to the next processing department during November Work in process, November 30 Drawing Department Winding Department 5,000 units, 40% completed 3,200 units, 80% completed 98,000 units 95,000 units 6,600 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 b. The Winding Department.