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 8,500 units, 55% completed 3,200 units, 85% completed Completed and transferred to next processing department during June 116,500 units 115,300 units Work in process, June 30 6,500 units, 55% completed 4,400 units, 25% completed Production begins in the Drawing Department and finishes in the Winding Department.

Equivalent Units of Production Data for the two departments of Kimble \& Plerce Company for June of the current fiscal year are as follows: Production begins in the Drawing Department and finishes in the Winding Department. Feedback Check My Work inventory with respect to materials and conversion