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 Winding Department Department 6,600 units, 55% 1,700 units, 60% Work in process, November 1 completed completed Completed and transferred to next processing 90,400 units 89,800 units department during November 5,000 units, 70% Work in process, November 30 2,300 units, 10% completed 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 Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 6,600 6,600 4,620 Started and completed in November Transferred to Winding Department in November 90,400 90,400 90,400 Inventory in process, November 30 5,000 0 0 0 5,000 3,500 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 "0". Winding Department Direct Materials and conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and comp in November Transferred to finished goods in November Inventory in process, November 30 Total