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: Work in process, November 1 Completed and transferred to next Drawing Department 5,000 units, 40% completed Winding Department 3,200 units, 80% completed 95,000 units 95,100 units processing department during November Work in process, November 30 6,200 units, 60% completed 3,100 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 is zero, enter in "0" Direct Materials and Conversion Equivalent Units of Production Drawing Department For November Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total