Drawing Department Winding Department 2,900 units, 75% completed Work in process, November 1 6,800 units, 45 completed Completed and transferred to next processing department during November 93,200 units 92,200 units Work in process, November 30 5,200 units, 80% 3,900 units, 15% completed 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 ino" Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 6,800 6.800 6,800 X Started and completed in November 86,400 86,400 86.400 Transferred to Winding Department in November 93,200 93,200 X 93,200 x Inventory in process, November 30 5,200 5.200 5,200 x Total 98,400 X 98.400