Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 Drawing Department 5,900 units, 20% completed Winding Department 3,300 units, 90% completed 80,800 units 79,600 units 4,500 units, 20% completed 4,500 units, 60% 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 Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 5,900 0 Started and completed in June Transferred to Winding Department in June 80,800 Inventory in process, June 30 4,500 4,500 2,700 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 Materiale and Conversion Fauivalent Ilnite of Production