Data for the two departments of Kimble \& Pierce Company for June of the current fiscal year are as follows: \begin{tabular}{lll} & Drawing Department & Winding Department \\ \hline Work in process, June 1 & 4,900 units, 55\% completed & 3,900 units, 85\% completed \\ CompletedandtransferredtonextprocessingdepartmentduringJune & 67,100 units & 65,700 units \\ Work in process, June 30 & 3,700 units, 75\% completed & 5,300 units, 30\% completed \end{tabular} Production begins in the Drawing Department and finishes in the Winding Department. Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units DirectMaterialsEquivalentUnitsConversionEquivalentUnits Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Total Winding Department