DOUKITISTK LIS Lav Equivalent Units of Production Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 6,700 units, 45% completed 3,000 units, 60% completed Completed and transferred to next 91,800 units 90,700 units processing department during November Work in process, November 30 5,100 units, 75% completed 4,100 units, 20% completed 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 November for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, November 1 6,700 V 6,700 X Started and completed in November 85,100 85,100 85,100 Transferred to Winding Department in November 91,800 85,100 91,800 X Inventory in process, November 30 5,100 5,100 5,100 X Total 96,900 90,200 96,900 X 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 November for the Winding Department. If an amount is zero, enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, November 1 3,000 Started and completed in November 87,700 87,800 X 87,800 X Transferred to finished goods in November 90,700 87,800 X Inventory in process, November 30 4,100 4,100 4,100 X Total 94,800 V 91,900 X