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 4,500 units, 45% completed 3,400 units, 70% completed Completed and transferred to next processing department during June 61,700 units 60,500 units Work in process, June 30 3,400 units, 65% completed 4,600 units, 30% completed Production begins in the Drawing Department and finishes in the Winding Department a. Ifall 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 3.375 X 4.500 0 57,200 57.200 Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 61,700 57,200 3.400 34400 Total 65.100 60,600 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 "o Winding 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 Started and completed in June Transferred to finished goods in June Inventory in proces, June 30 1.600 X Total