Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 Drawing Department 40,000 units, 38% completed Winding Department 12,000 units, 35% completed 600,000 units 591,000 units 52,000 units, 70% completed 21,000 units, 60% completed Production begins in the Drawing Department and finishes in the Winding Department. If all direct materials are placed in process at the beginning of production, determine the direct materi- als and conversion equivalent units of production for September for (a) the Drawing Department and (b) the Winding Department.