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 $1,8,100$ units, $20\%$ completed,$2,500$ units, $85\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],111,000$ units,$110,100$ units$],[$Work in process, September $30,6,200$ units, $80\%$ completed,$3,400$ units, $25\%$ completed$]]$

Production begins in the Drawing Department and finishes in the Winding Department.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

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 September for the Drawing Department. If an amount is zero, enter in $"0".$