Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing Winding Department 7,900 units, 40% completed Department 2,300 units, 85% completerd 107,400 units 3,100 units, 25% completed Work in process, November 1 Completed and transferred to next processing department during November 108,200 units 6,000 units, 65% completed Work in process, November 30 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 November for the Winding Department. If an amount is zero, enter in "O" Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 2,300 V Started and completed in November105,100 105,100v Transferred to finished goods in November 107400 Inventory in process, November 30 Total 3,1003,100 110,500