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, 20% completed	2,700 units, 60% completed
Completed and transferred to next processing department during June	69,900 units	68,900 units
Work in process, June 30	3,900 units, 60% completed	3,700 units, 30% completed

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

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 Started and completed in June Transferred to finished goods in June Inventory in process, June 30 Total