Equivalent Units Production units Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows: Winding Drawing Department Department Work in process, June 1 5,000 units, 30% 3,300 units, 75% completed completed Completed and transferred to next processing 68,500 units 67,300 units department during June Work in process, June 30 3,800 units, 60% 4,500 units, 15% completed completed Hide 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 June for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Total