data for the two department of Kimble & Pierce Company for June of the current fiscal year are as follows:

Work in process, June 1

Drawing Department 7,500 units, 20% completed

Winding Department 1,700 units, 75% completed

Completed and transferred to next processing department during June

Drawing Department 102,800 units

Winding Department 102,200 units

Work in process, June 30

Drawing Department 5,700 units, 70% completed

Winding Department 2,300 units, 20% completed

Production begins in the Drawing Department and finishes in the Winding Department

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

Drawing Department Direct Materials and Conversion Equivalent Units of Production For June

inventory in process June 1

started and completed in June

transferred to winding department in June

inventory in process June 30

total

Whole units

Direct materials equivalent units

Conversion Equivalent

B. Winding Department Direct Materials and Conversion Equivalent Units of Production

Inventory in process June 1

Started and completed in June

Transferred to finished goods in June

Inventory in process on June 30

total

Whole units

Direct Materials Equivalent units

conversion equivalent units