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 Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 6,800 units, 25% completed Winding Department 3,800 units, 65% completed 93,200 units 91,800 units 5,200 units, 15% completed 5,200 units, 75% 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".