Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 6,500 units, 35% completed 3,600 units, 65% completed Completed and transferred to next 89,100 units 87,800 units processing department during June Work in process, June 30 4,900 units, 75% completed 4,900 units, 20% 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". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 6,500 4,225 Started and completed in June 82,600 82,600 82,600 Transferred to Winding Department in June 89,100 82,600 86,825 Inventory in process, June 30 4,900 4,900 3,675 Total 94,000 87,500 90,500 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". Winding Department Direct Materials and conversion Equivalent Units of Production For June Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 3,600 0 0 X Started and completed in June Transferred to finished goods in June Inventory in process, June 30 Total