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

Drawing DepartmentWinding DepartmentWork in process, June 15,000 units, 45% completed1,500 units, 90% completedCompleted and transferred to next processing department during June68,500 units68,000 unitsWork in process, June 303,800 units, 75% completed2,000 units, 15% completed

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

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 Department. If an amount is zero, enter in "0