Equivalent Units of Production 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 6,100 units, 55% completed Winding Department 3,200 units, 70% completed Completed and transferred to next 83,600 units 82,400 units processing department during September Work in process, September 30 4,600 units, 70% completed 4,400 units, 20% 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 Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Transferred to Winding Department in September Inventory in process, September 30 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 September for the Winding Department. If an amount is zero, enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production For September Direct Materials Conversion Line Item Description Whole Units Equivalent Units Equivalent Units Inventory in process, September 1 Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total