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 $1,8,000$ units, $35\%$ completed,$3,500$ units, $85\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],109,600$ units,$108,300$ units$],[$Work in process, September $30,6,100$ units, $85\%$ completed,$4,800$ units, $20\%$ completed$]]$

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description

$\backslash$table$[[$Whole Units,Direct Materials Conversion$],[$Equivalent Units Equivalent Units,$]]$

Inventory in process, September $1$

Started and completed in September

Transferred to Winding Department in September

Inventory in process, September $30$

Total

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