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

Work in process, Drawing Department$-$ June $16,000$ units, completed $40\%$ completed. Winding Department$-3,100$ units, $65\%$ completed.

Completed and transferred to next processing department during June$-$ Drawing department$-82,200.$ Winding Department$-$units $81,100$ units.

Work in process, June $30$: Drawing department$-4,600$ units, $55\%$ completed. Winding Department$-4,200$ 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. If an amount is zero, enter in $"0".$

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 $"0".$