data for the two departments of Kimble and pierce company for June of the current fiscal year are as follows. work in process June 1 4700 units 30% completed 2700 units 65% completed completed and transferred to next processing department during June 64400 units 63400 units. work in process June 30 3600 units 55% completed 3700 units 15% completed. production begins in the drawing department and finished in the winding department. if aa direct materials are placed in process at the beginning of production determine the direct materials and conversion equivalent units of production for June for the drawing department. if an amount is zero enter 0