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: Winding Department Drawing Department 6,700 units, 25% completed Work in process, November 1 3,300 units, 65% completed Completed and transferred to next processing department during November 91,800 units 90,600 units Work in process, November 30 5,100 units, 75% completed 4,500 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". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Direct Materials Conversion Units Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in 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 Department Direct Materials and Conversion Equivalent Units of Production For November Whole Direct Materials Conversion 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 Units