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: Drawing Department Winding Department Work in process, November 1 7,900 units, 35% completed 3,400 units, 90% completed 108,200 units 107,000 units Completed and transferred to next processing department during November Work in process, November 30 6,000 units, 45% completed 4,600 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 "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production 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 b. 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 Winding Department. If an amount is zero, enter in "O". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Total