Equivalent Units of Production

Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

$\backslash$table$[[,$Drawing Department,Winding Department$],[$Work in process, September $1,4,400$ units, $40\%$ completed,$2,700$ units, $60\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],60,300$ units,$59,300$ units$],[$Work in process, September $30,3,300$ units, $70\%$ completed,$3,700$ units, $20\%$ completed$]]$

Production begins in the Drawing Department and finishes in the Winding Department. Drawing Department. If an amount is zero, enter in $"0".$

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

$\backslash$table$[[$For September$],[$Line Item Description,Whole Unit,,$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, September $1,40,000,x,,x$