Equivalent Units of Production Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Work in process, September 1 Completed and transferred to next Drawing Department 5,700 units, 45% completed Winding Department 3,400 units, 70% completed 78,100 units 76,900 units processing department during September Work in process, September 30 4,600 units, 10% completed 4,300 units, 45% 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 September for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production Line Item Description Inventory in process, September 1 Started and completed in September For September Whole Units 5,700 Conversion Direct Materials Equivalent Units Equivalent Units 0 3,534 X Transferred to Winding Department in September Inventory in process, September 30 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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 September for the Winding Department. If an amount is zero, enter in "0".