Equivalent Units of Production Units of production data for the two departments of Mediterranean Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 8,700 units, 40% completed 2,900 units, 75% completed Completed and transferred to next 119,200 units processing department during November 118,200 units Work in process, November 30 6,600 units, 60% completed 3,900 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 box does not require an entry, leave It blank. Drawing Department Direct Materials and conversion Equivalent Units of Production For November Drawing Department Direct Materials and conversion Equivalent Units of Production For November Direct Materials Conversion Equivalent Equivalent Units Units Whole Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 00 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 box does not require an entry, leave it blank Winding Department Direct Materials and Conversion Equivalent Units of Production For November Direct Materials Conversion Equivalent Equivalent Units Units Whole Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Accounting numeric field Total