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 6,300 units, 55% completed 1,600 units, 70% completed Completed and transferred to next processing department during June 86,300 units 85,700 units Work in process, June 30 4,800 units, 85% completed 2,200 units, 25% 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.

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, June 1Started and completed in JuneTransferred to Winding Department in JuneInventory in process, June 30Total

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".

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, June 1Started and completed in JuneTransferred to finished goods in JuneInventory in process, June 30Total