Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: PLEASE EXPALIN STEP BY STEP

	Drawing Department	Winding Department
Work in process, June 1	5,100 units, 40% completed	2,100 units, 65% completed
Completed and transferred to next processing department during June	69,900 units	69,100 units
Work in process, June 30	3,900 units, 50% completed	2,900 units, 20% 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 June for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 657e6afeafaafd7_1	fill in the blank 657e6afeafaafd7_2	fill in the blank 657e6afeafaafd7_3
Started and completed in June	fill in the blank 657e6afeafaafd7_4	fill in the blank 657e6afeafaafd7_5	fill in the blank 657e6afeafaafd7_6
Transferred to Winding Department in June	fill in the blank 657e6afeafaafd7_7	fill in the blank 657e6afeafaafd7_8	fill in the blank 657e6afeafaafd7_9
Inventory in process, June 30	fill in the blank 657e6afeafaafd7_10	fill in the blank 657e6afeafaafd7_11	fill in the blank 657e6afeafaafd7_12
Total	fill in the blank 657e6afeafaafd7_13	fill in the blank 657e6afeafaafd7_14	fill in the blank 657e6afeafaafd7_15

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 June for the Winding Department. If an amount is zero, enter in "0".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 09eacb03a02807e_1	fill in the blank 09eacb03a02807e_2	fill in the blank 09eacb03a02807e_3
Started and completed in June	fill in the blank 09eacb03a02807e_4	fill in the blank 09eacb03a02807e_5	fill in the blank 09eacb03a02807e_6
Transferred to finished goods in June	fill in the blank 09eacb03a02807e_7	fill in the blank 09eacb03a02807e_8	fill in the blank 09eacb03a02807e_9
Inventory in process, June 30	fill in the blank 09eacb03a02807e_10	fill in the blank 09eacb03a02807e_11	fill in the blank 09eacb03a02807e_12
Total	fill in the blank 09eacb03a02807e_13	fill in the blank 09eacb03a02807e_14	fill in the blank 09eacb03a02807e_15