please explain the calculations in layman's terms

Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 7,100 units, 35% completed 1,600 units, 65% completed Completed and transferred to next processing department during June 97,300 units 96,700 units Work in process, June 30 5,400 units, 65% completed 2,200 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 June for the Drawing Department. If an amount is zero, enter in "o". Drawing Department Direct Materials and conversion Equivalent Units of Production For June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 7.100 Started and completed in June 90.200 90.200 90.200 Transferred to Winding Department in June 97.300 90.200 95.170 x Inventory in process, June 30 5400 Total 102.700 95,600 99.760 X 4.615 5.400 3.510 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 Winding Department. If an amount is zero, enter in o Winding Department Direct Materials and conversion Equivalent Units of Production For June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, Sune 3.300 x 1.320 X Started and completed in June 2.800 x 92.800 x 92.800 x Transferred to finished goods in June 96,100 x 12.800 x 94.120 X Invertory in process, June 30 4.500 X 4.500 X 900 Total 100.600X 97.500 95.020 X