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 Winding Department Department 3,100 units, 90% 4,500 units, 25% Work in process, November 1 completed completed Completed and transferred to next processing 61,700 units 60.600 units department during November 3,400 units, 50% 4,200 units, 15% Work in process, November 30 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 "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units 4,500 3,375 Inventory in process, November 1 57,200 57,200 57.200 Started and completed in November 59,450 X Transferred to Winding Department in November 61,700 57,200 X 3,400 3,400 122,300 Inventory in process, November 30 0X 65,100 60,600 Total