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	8,300 units, 30% completed	3,800 units, 75% completed
Completed and transferred to next processing department during June	113,700 units	112,300 units
Work in process, June 30	6,300 units, 50% completed	5,200 units, 30% completed

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

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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
Started and completed in June
Transferred to finished goods in June
Inventory in process, June 30
Total