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

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description

Whole Units

Direct Materials Conversion

Equivalent Units Equivalent Units

Inventory in process, September $1$

Started and completed in September

Transferred to finished goods in September

Inventory in process, September $30$

Total