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 8,500 units, 20% completed 2,300 units, 60% completed Completed and transferred to next 116,500 units 115,700 units processing department during June Work in process, June 30 6,500 units, 80% completed 3,100 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 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 Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 8,500 X 6,800 V Started and completed in June X Transferred to Winding Department in June X X X Inventory in process, June 30 X X Total X X X