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

$\backslash$table$[[,$Drawing Department,Winding Department$],[$Work in process, September $1,40,000$ units, $38\%$ completed,$12,000$ units, $35\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],600,000$ units,$591,000$ units$],[$Work in process, September $30,52,000$ units, $70\%$ completed,$21,000$ units, $60\%$ 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 conversior 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

Inventory in process, September $1$

Started and completed in September

Transferred to Winding Department in September

Inventory in process, September $30$

Total

Direct Materials Equivalent Units Equivalent Units

b$.$ If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion ec for the Winding Department. If an amount is zero, enter in $"0".$