Data for the two departments of Gurley Industries for September of the current fiscal year are as follows Drawing Department Winding Department Work in process, September 1 8,300 units, 20 completed 2,000 units, 60 completed Completed and transferred to next processing department during September 113,700 units 113,000 units Work in process, September 30 6,300 units, 50 completed 2,700 units, 25 completed Production begins in the Drawing Department and finishes in the Winding Department Question Content Area 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 September for the Drawing Department If an amount is zero, enter in 0 Drawing Department Direct Materials and Conversion Equivalent Units of Production For September Line Item Description Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, September 1 8300 0 Started and completed in September 105400 105400 105400 Transferred to Winding Department in September 113700 105400 Inventory in process, September 30 6300 6300 3150 Total 120000 111700 Total 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 September for the Winding Department If an amount is zero, enter in 0 Winding Department Direct Materials and Conversion Equivalent Units of Production For September Line Item Description Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, September 1 Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total

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Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Drawing Department Winding Department Work in process,

Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, September 1	8,300 units, 20% completed	2,000 units, 60% completed
Completed and transferred to next processing department during September	113,700 units	113,000 units
Work in process, September 30	6,300 units, 50% completed	2,700 units, 25% completed

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

Question Content Area

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

Drawing Department Direct Materials and Conversion Equivalent Units of Production For September
Line Item Description	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, September 1	8300	0	?
Started and completed in September	105400	105400	105400
Transferred to Winding Department in September	113700	105400	?
Inventory in process, September 30	6300	6300	3150
Total	120000	111700	Total

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 September for the Winding Department. If an amount is zero, enter in "0".