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 3,200 units, 75% completed Completed and transferred to next processing department during November 68,500 units 67,300 units Work in process, November 30 3,800 units, 65% completed 4,400 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 "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 5,000 2,500 Started and completed in November 63,500 63,500 63,500 Transferred to Winding Department in November 66,000 Inventory in process, November 30 68,500 3,800 72,300 63,500 3,800 67,300 2,470 Total 68,470 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 3,200 800 Started and completed in November 64,100 64,100 64,100 Transferred to finished goods in November 67,300 64,100 x Inventory in process, November 30 4,400 V 4,400 660 Total 71,700 68,500 67,260 x