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 June for the Winding Department. If an amount is zero, enter in "0". 3 more Check My Work uses remaining. Equivalent Units of Production Data for the two departments of Kimble \& Pierce Company for June of the current fiscal year are as follows: Production begins in the Drawing Department and finishes in the Winding Department. enter in "0". enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production