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: Drawing Department Winding Department Work in process, November 1 Completed and transferred to next processing department during November Work in process, November 30 8,000 units, 30% completed 3,600 units, 65% completed 109,600 units 108,300 units 6,100 units, 55% completed 4,900 units, 15% 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 Materials Conversion Equivalent Equivalent Units Units Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30