Equivalent Units of Production

Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows:

Drawing Department Winding Department Work in process, November 1 8,400 units, 40% completed 1,600 units, 60% completed

Completed and transferred to next processing department during November 115,100 units 114,500 units

Work in process, November 30 6,400 units, 55% completed 2,200 units, 25% 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".

Drawing DepartmentDirect Materials and Conversion Equivalent Units of ProductionFor NovemberWhole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1Started and completed in November Transferred to Winding Department in November Inventory in process, November 30Total