Equivant Units of Production Question 1. Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Work in process, September 1 Drawing Department 7,800 units, 30% completed Winding Department 3,000 units, 85% completed Completed and transferred to next processing department during September 106,900 units 105,800 units Work in process, September 30 5,900 units, 70% completed 4,100 units, 15% completed Production begins in the Drawing Department and finishes in the Winding Department. 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 September for the Drawing Department. If an amount is zero, enter in "0", Drawing Department Direct Materials and Conversion Equivalent Units of Production Line Item Description Inventory in process, September 1 Started and completed in September For September Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Transferred to Winding Department in September Inventory in process, September 30 Total h. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for September for the Winding Department. If an amount is zero, enter in "0", Winding Department Direct Materials and Conversion Equivalent Units of Production Line Item Description Inventory in process, September 1 Started and completed in September For September Transferred to finished goods in September Inventory in process, September 30 Whole Units Conversion Equivalent Unite