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Please help with the Red X's in part (b), it states my math is incorrect but I'm not sure how. Thanks in advance! :) Equivalent

Please help with the Red X's in part (b), it states my math is incorrect but I'm not sure how. Thanks in advance! :)

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Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 5,000 units, 50% completed 2,100 units, 65% completed Completed and transferred to next processing department during November 68,500 units 67,700 units Work in process, November 30 3,800 units, 75% completed 2,900 units, 15% completed 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 November for the Drawing Department. If an amount is zero, enter in "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 5,000 0 2,500 Started and completed in November 63,500 63,500 63,500 Transferred to Winding Department in November 68,500 63,500 66,000 Inventory in process, November 30 3,800 3,800 2,850 Total 72,300 67,300 68,850 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 November for the Winding Department. If an amount is zero, enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 2,100 1,365 Started and completed in November 65,600 65,600 65,600 Transferred to finished goods in November 67,700 65,600 66,965 Inventory in process, November 30 2,900 2,900 435 Total 70,600 68,500 67,400

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