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 $1$

$5,500$ units, $35\%$ completed

$1,500$ units, $70\%$ completed

Completed and transferred to next

processing department during September

$75,400$ units

$74,900$ units

Work in process, September $30$

$4,200$ units, $60\%$ completed

$2,000$ units, $30\%$ 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 equival Drawing Department. If an amount is zero, enter in $"0".$

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

b$.$ If all direct matenals are placed in process at the beqinning of production, determine the direct materials and conversion equivalent uni