Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 Drawing Department 7,200 units, 45% completed Winding Department 2,800 units, 80% completed 98,600 units 97,600 units 3,800 units, 30% completed 5,500 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". 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 7,200 0 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Total