$\backslash$table$[[$Work in process, September $1,$Drawing Department,Winding Department$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],119,200$ units,$3,200$ units, $60\%$ completed$],[$Work in process, September $30,6,600$ units, $85\%$ completed,$4,400$ units, $25\%$ completed$]]$

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production For September

$\backslash$table$[[$Line Item Description,For September$],[$Inventory in process, September $1,],[$Started and completed in September,$],[$Transferred to Winding Department in September,$],[$Inventory in process, September $30,],[$Total$,],[\backslash$table$[[$Dequivalent Units Equivalent Units$]],]]$

Winding Department

Direct Materials and Conversion Equivalent Units of Production For September