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	7,800 units, 55% completed	2,300 units, 80% completed
Completed and transferred to next processing department during June	106,900 units	106,100 units
Work in process, June 30	5,900 units, 70% completed	3,100 units, 30% 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
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 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
Started and completed in June
Transferred to finished goods in June
Inventory in process, June 30
Total