Can someone help with the circled problem please.

Thank you

Equivalent units of Production 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 Department 6,400 units, SS'/C Work in process, Ncnember I compl eted Completed and transferred to next processing 87,700 units department during November 4,900 units, Work in process, November 30 compl eted Winding Department 1,600 units, compl eted 87,100 units 2,200 units, compl eted a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production f' Drawing Department Direct Materials and Conversion Equivalent Units of Production For November quivsen n ent Units Inventory in process, November I Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Chek My WMk 81,300 81,300 133T7 81,300