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	6,400 units, 55% completed	3,800 units, 60% completed
Completed and transferred to next processing department during June	87,700 units	86,300 units
Work in process, June 30	4,900 units, 50% completed	5,200 units, 20% completed

Production begins in the Drawing Department and finishes in the Winding Department.

Whole Units

Direct Materials Equivalent Units

Conversion Equivalent Units

Inventory Process, June 1st

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June 30

Total (Please do two charts, one for drawing department and the other for winding department)