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

Drawing DepartmentWinding Department

Work in process, June 16,900 units, 45% completed2,900 units, 75% completedCompleted and transferred to next

processing department during June94,500 units93,500 unitsWork in process, June 305,200 units, 50% completed3,900 units, 10% 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".

Direct Materials and Conversion, Equivalent Units of Production

For June,Whole UnitsDirect Materials

Equivalent UnitsConversion

Equivalent Units

Inventory in process, June 1

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June 30

Total

b.If all direct materials are placed in proces