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 7,700 units, 45% completed 3,700 units, 65% completed Completed and transferred to next processing department during June 105,500 units 104,200 units Work in process, June 30 5,900 units, 45% completed 5,000 units, 15% 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 lune for the Drawing Department. If an amount is zero, enter in "o". 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 7.700 Started and completed in June 97.00 97.00 97.00 Transferred to Winding Department in June 105.00 97.00 102,015 Inventory in process, June 30 5.900 3.900 2 Total 111,400 10X700 100 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 "O". Winding Department Direct Materials and conversion Equivalent Units of Production For June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 3,700 o 1.295 Started and completed in June Transferred to finished goods in June 104.200 Inventory in process, June 30 5.000 750 5000 Total 109.2007