EX $3-6$ Equivalent units of production

Data for the two departments of Gurley Industries for September of the current fiscal year are

as follows:

Production begins in the Drawing Department and finishes in the Winding Department. If all

direct materials are placed in process at the beginning of production, determine the direct materi$-$

als and conversion equivalent units of production for September for $($a$)$ the Drawing Department

and $($b$)$ the Winding Department.