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	5,300 units, 25% completed	3,100 units, 90% completed
Completed and transferred to next processing department during November	72,600 units	71,500 units
Work in process, November 30	4,000 units, 50% completed	4,200 units, 10% 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 "0".

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	fill in the blank 87e2b5fcff8902e_1	fill in the blank 87e2b5fcff8902e_2	fill in the blank 87e2b5fcff8902e_3
Started and completed in November	fill in the blank 87e2b5fcff8902e_4	fill in the blank 87e2b5fcff8902e_5	fill in the blank 87e2b5fcff8902e_6
Transferred to Winding Department in November	fill in the blank 87e2b5fcff8902e_7	fill in the blank 87e2b5fcff8902e_8	fill in the blank 87e2b5fcff8902e_9
Inventory in process, November 30	fill in the blank 87e2b5fcff8902e_10	fill in the blank 87e2b5fcff8902e_11	fill in the blank 87e2b5fcff8902e_12
Total	fill in the blank 87e2b5fcff8902e_13	fill in the blank 87e2b5fcff8902e_14	fill in the blank 87e2b5fcff8902e_15

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	fill in the blank 4e505608901b040_1	fill in the blank 4e505608901b040_2	fill in the blank 4e505608901b040_3
Started and completed in November	fill in the blank 4e505608901b040_4	fill in the blank 4e505608901b040_5	fill in the blank 4e505608901b040_6
Transferred to finished goods in November	fill in the blank 4e505608901b040_7	fill in the blank 4e505608901b040_8	fill in the blank 4e505608901b040_9
Inventory in process, November 30	fill in the blank 4e505608901b040_10	fill in the blank 4e505608901b040_11	fill in the blank 4e505608901b040_12
Total	fill in the blank 4e505608901b040_13	fill in the blank 4e505608901b040_14	fill in the blank 4e505608901b040_15