Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next Drawing Department 5,900 units, 50% completed Winding Department 2,000 units, 65% completed processing department during June Work in process, June 30 80,800 units 4,500 units, 70% completed 80,100 units 2,700 units, 25% 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 Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 5,900 0 2,950 Started and completed in June 74,900 74,900 74,900 Transferred to Winding Department in June 80,800 74,900 77,850 Inventory in process, June 30 4,500 4,500 x Total 85,300 79,400 x Check My Work Check My Work