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 $16,500$ units, $35\%$ completed $2,900$ units, $85\%$ completed

Completed and transferred to next

processing department during September $89,100$ units $88,100$ units

Work in process, September $304,900$ units, $45\%$ completed $3,900$ units, $25\%$ 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 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 $1$

Started and completed in September

Transferred to Winding Department in September

Inventory in process, September $30$

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