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 5,500 units, 35% completed 1,500 units, 65% completed Completed and transferred to next processing department during June 75,400 units 74,900 units Work in process, June 30 4,200 units, 75% completed 2,000 units, 15% 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 5,500 0 3,575 Started and completed in June 69,900 69,900 69,900 Transferred to Winding Department in June 75,400 69,900 73,475 4,200 Inventory in process, June 30 4,200 3,150 Total 79,600 74,100 76,625 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 Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 1,500 0 Started and completed in June Transferred to finished goods in June 74,900 Inventory in process, June 30 2,000 2,000 Total