Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 6,300 units, 5096 completed 86,300 units 2,400 units, 85% completed 85,400 units Completed and transferred to next processing department during June Work in process, June 30 4,800 units, 65% completed 3,300 units, 15% completed Hide 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 June for the Drawing Department. If an amount is zero, enter in "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Total 6300 0 3150 80000 80000 80000 86300 86300 4800 4800 3120