6. 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	5,200 units, 35% completed	2,800 units, 60% completed
Completed and transferred to next processing department during November	71,200 units	70,200 units
Work in process, November 30	4,000 units, 65% completed	3,800 units, 10% completed

a. 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 the Drawing Department. If an amount is zero, enter in "0".

Direct Materials and conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total b. 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 the Winding Department. If an amount is zero, enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Total 0