Units of production data for the two departments of Atlantic Cable and Wire Company for November of the current fiscal year are as follows:

$\backslash$table$[[,$Drawing Department,Winding Department$],[\backslash$table$[[$Work in process,$],[$November $1]],5,000$ units, $40\%$ completed,$3,200$ units, $80\%$ completed$],[\backslash$table$[[$Completed and$],[$transferred to the next$],[$processing department$],[$during November$]],98,000$ units,$],[\backslash$table$[[$Work in process,$],[$November $30]],6,600$ units, $60\%$ completed,$3,100$ units, $15\%$ completed$]]$

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

a$.$ The Drawing Department

b$.$ The Winding Department.