Equivalent Units of Production Units of production data for the two departments of Mediterranean Cable and Wire Company for November of the current fiscal year are as follows: Work in process, November 1 Completed and transferred to next Drawing Department Winding Department 4,400 units, 35% completed 2,900 units, 75% completed processing department during November Work in process, November 30 60,300 units 59,300 units 3,300 units, 55% completed 3,900 units, 10% completed 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 box does not require an entry, leave it blank. Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Direct Whole Units Materials Conversion Equivalent Equivalent Units Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 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 November for the Winding Department. If an amount box does not require an entry, leave it blank. Winding Department Direct Materials and Conversion Equivalent Units of Production For November Direct Whole Units Materials Conversion Equivalent Equivalent Units Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Total