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

	Drawing Department	Winding Department
Work in process, June 1	6,200 units, 35% completed	3,600 units, 70% completed
Completed and transferred to next processing department during June	84,900 units	83,600 units
Work in process, June 30	4,700 units, 80% completed	4,900 units, 15% 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 6cf21cfce027fe2_1	fill in the blank 6cf21cfce027fe2_2	fill in the blank 6cf21cfce027fe2_3
Started and completed in June	fill in the blank 6cf21cfce027fe2_4	fill in the blank 6cf21cfce027fe2_5	fill in the blank 6cf21cfce027fe2_6
Transferred to Winding Department in June	fill in the blank 6cf21cfce027fe2_7	fill in the blank 6cf21cfce027fe2_8	fill in the blank 6cf21cfce027fe2_9
Inventory in process, June 30	fill in the blank 6cf21cfce027fe2_10	fill in the blank 6cf21cfce027fe2_11	fill in the blank 6cf21cfce027fe2_12
Total	fill in the blank 6cf21cfce027fe2_13	fill in the blank 6cf21cfce027fe2_14	fill in the blank 6cf21cfce027fe2_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 f6b8c50bbf8fff2_1	fill in the blank f6b8c50bbf8fff2_2	fill in the blank f6b8c50bbf8fff2_3
Started and completed in June	fill in the blank f6b8c50bbf8fff2_4	fill in the blank f6b8c50bbf8fff2_5	fill in the blank f6b8c50bbf8fff2_6
Transferred to finished goods in June	fill in the blank f6b8c50bbf8fff2_7	fill in the blank f6b8c50bbf8fff2_8	fill in the blank f6b8c50bbf8fff2_9
Inventory in process, June 30	fill in the blank f6b8c50bbf8fff2_10	fill in the blank f6b8c50bbf8fff2_11	fill in the blank f6b8c50bbf8fff2_12
Total	fill in the blank f6b8c50bbf8fff2_13	fill in the blank f6b8c50bbf8fff2_14	fill in the blank f6b8c50bbf8fff2_15