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 $16,500$ units, $40\%$ completed $1,700$ units, $65\%$ completed

Completed and transferred to next

processing department during June $89,100$ units $88,500$ units

Work in process, June $304,900$ units, $55\%$ completed $2,300$ units, $20\%$ completed

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

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 $"0".$