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 5,000 units, 50% completed Work in process, November 1 3,900 units, 85% completed Completed and transferred to next processing department during November 68,500 units 67,100 units Work in process, November 30 3,800 units, 85% completed 5,300 units, 25% completed 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 3,900 0 585 Started and completed in November 67,100 X 67,100 X 67,100 X Transferred to finished goods in November 71,000 X 67,100 X 67,685 X Inventory in process, November 30 5,300 5,300 1,325 Total 76,300 X 72,400 X 69,010 X