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

$\backslash$table$[[,$Drawing Department,Winding Department$],[$Work in process, June $1,5,900$ units, $20\%$ completed,$3,300$ units, $90\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during June$]],80,800$ units,$79,600$ units$],[$Work in process, June $30,4,500$ units, $60\%$ completed,$4,500$ units, $20\%$ completed$]]$

Production begins in the Drawing Department and finishes in the Winding Department. enter in $"0".$

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For June

Inventory in process, June $1$

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June $30$

Total enter in $"0".$

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For June

Direct Materials Conversion