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 7,800 units, 40% 2,600 units, 80%

completed Completed

Completed and transferred to 106,900 units 106,000 Units

next processing department

during November

Work in process, November 30 5,900 units 45% 3,500 units, 10%

Completed 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 DepartmentDirect Materials and Conversion Equivalent Units of ProductionFor November

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units

Inventory in process,

November 1

Started and completed

in November

Transferred to

Winding Department

in November

Inventory in process,

November 30

Total

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 DepartmentDirect Materials and Conversion Equivalent Units of ProductionFor November

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units

Inventory in process,

November 1

Started and completed

in November

Transferred to finished

goods in November

Inventory in process,

November 30

Total