b$.$ If al direst materiak are placed in precess at the licginring of pedartim, determine the firect materlab and cemrerios equevalert unts of production ber June for the Whinno Oepartment, if an ambunk is as op enter in $"0".$

winding Deqartment

Direct Materiak and Comversion Equivalent liaits of Production

Far lume

Livertory in process, ame $1$

stancet and complated in sune

Transterred to fireshed goods in lune

Inverkery in pricess, luve $3$ in

Tatal carwersisn?