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 7,500 units, 50% completed Winding Department 3,200 units, 60% completed 102,800 units 101,600 units processing department during June Work in process, June 30 5,700 units, 55% completed 4,400 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 pri 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 7,500 0 x Started and completed in June Transferred to Winding Department in June. Inventory in process, June 30 Total