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 "O". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November n process, November 30 Total Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing Winding Department Department 3,600 units, 90% completed 65,800 units 4,900 units, 30% Work in process, November 1 completed 67,100 units 3,700 units, 45% Completed and transferred to next processing department during November Work in process, November 30 a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of productiorn 4,900 units, 25% completed completed for November for the Drawing Department. If an amount is zero, enter in "0 Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materals Equivalent Units Conversion Equivalent Units Inventory in process, November 1 started and completed in November Transfered to Winding Department in November 67,100 Inventory in process, November 30 Tota 3.430 62.200 4.900 62.200 62.200 62.200 3,7003,700 70.80065900 62.200 v 65.630 1.665 67.295