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 processing department during November Completed and transferred to next Work in process, November 30 Drawing Department 7,000 units, 20% completed 95,900 units 5,300 units, 50% completed Winding Department 2,700 units, 90% completed 94,900 units 3,700 units, 20% 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