Units of production data for the two departments of Continental Cable and Wire Company for April of the current fiscal year are as follows

Drawing Department

5,400 units. 40% completed

4.000 units

Winding Department

2 200 unte 70% completed

73 200 units

Work in process beginning inventory. April 1 Completed and transferred to next processing department during April Work in process ending inventory, April 30 4, 100 units. 5% completed 30unts. 15% completed If all direct materials are placed in process at the beginning of production, deter mine the direct materials and conversion equivalent units of production for April for (a) the Drawing Department and (b) the Winding Department.