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	5,100 units, 35% completed	1,600 units, 75% completed
Completed and transferred to next processing department during June	69,900 units	69,300 units
Work in process, June 30	3,900 units, 45% completed	2,200 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

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 43911dfebfde06f_1	fill in the blank 43911dfebfde06f_2	fill in the blank 43911dfebfde06f_3
Started and completed in June	fill in the blank 43911dfebfde06f_4	fill in the blank 43911dfebfde06f_5	fill in the blank 43911dfebfde06f_6
Transferred to Winding Department in June	fill in the blank 43911dfebfde06f_7	fill in the blank 43911dfebfde06f_8	fill in the blank 43911dfebfde06f_9
Inventory in process, June 30	fill in the blank 43911dfebfde06f_10	fill in the blank 43911dfebfde06f_11	fill in the blank 43911dfebfde06f_12
Total	fill in the blank 43911dfebfde06f_13	fill in the blank 43911dfebfde06f_14	fill in the blank 43911dfebfde06f_15

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	fill in the blank 20276efe0f89038_1	fill in the blank 20276efe0f89038_2	fill in the blank 20276efe0f89038_3
Started and completed in June	fill in the blank 20276efe0f89038_4	fill in the blank 20276efe0f89038_5	fill in the blank 20276efe0f89038_6
Transferred to finished goods in June	fill in the blank 20276efe0f89038_7	fill in the blank 20276efe0f89038_8	fill in the blank 20276efe0f89038_9
Inventory in process, June 30	fill in the blank 20276efe0f89038_10	fill in the blank 20276efe0f89038_11	fill in the blank 20276efe0f89038_12
Total	fill in the blank 20276efe0f89038_13	fill in the blank 20276efe0f89038_14	fill in the blank 20276efe0f89038_15