Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Work in process, September 1 Drawing Department 40,000 units, 38% completed 600,000 units Winding Department 12,000 units, 35% completed Completed and transferred to next processing department during September Work in process, September 30 52,000 units, 70% completed 591,000 units 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 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 Line Item Description For September Direct Materials Conversion Whole Units 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 Feedback 40,000 Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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 Line Item Description Inventory in process, September 1 For September Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total