Drawing Department Winding Department Work in process, June 1 7,400 units, 45% completed 2,400 units, 60% completed Completed and transferred to next processing department during June 101,400 units 100,500 units Work in process, June 30 5,600 units, 60% completed 3,300 units, 10% completed Production begins in the Drawing Department and finishes in the Winding Department. Question Content Area 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