Equivalent Units of Production Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Drawing Winding Department 5,000 units, 4096 completed Department 3,200 units, 80% completed 95,100 units Work in process, November 1 Completed and transferred to next processing department during November 95,000 units 6,200 units, 6096 completed 3,100 units, 1596 completed Work in process, November 30 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 November for the Drawing Department. If an amount is zero, enter in "O" Drawing 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 Started and completed in November Transferred to Winding Department in November95,000 Inventory in process, November 30 Total 5,000 X 96,200 X 95,000 X 3,000 | 96,200 X 95,000 X 5,000 | 96,200 X 6.200 V 6.200 3.720 101.2001 v/ | 101.200|X 98,720 X Feedback 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