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 $18,200$ units, $45\%$ completed $1,900$ units, $60\%$ completed

Completed and transferred to next

processing department during June $112,300$ units $111,600$ units

Work in process, June $306,200$ units, $65\%$ completed $2,600$ units, $25\%$ completed

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

$if$ all direct materials are placed $in$ proces $at$ the beginning $of$ production, determine the direct materials and conversion equialent units $of$ production for june for the winding department. $ifan$ amount $is$ zero, enter zero