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 5,300 units, 35% completed 2,300 units, 85% completed Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 72,600 units 71,800 units 4,000 units, 80% completed 3,100 units, 10% 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 "O". Drawing Department Direct Materials and Conversion Equivalent Units Production June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 Started and completed June Transferred to Winding Department in June Inventory in process, June 30 100 Total 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". Winding 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 Started and completed in June Transferred to finished goods in June Inventory in process, June 30 Total