Units of production data for the two departments of Continental Cable and Wire Company for April of the current fiscal year are as follows: Work in process, April 1 Drawing Department: 5,400 units, 40% completed Winding Department: 2,200 units, 70% completed Completed and transferred to next Processing department during April D D: 74,000 units W D: 73,200 units Work in progress, April 30 D D: 4,100 units, 55% completed W D: 3,000 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 April for the Drawing Department. Enter all amounts as positive numbers