Units of production data for the two departments of Mediterranean Cable and Wire Company for November of the current fiscal year are as follows:

Drawing Department Winding Department

Work in process, November $1$

$8,100$ units, $50\%$ completed $1,800$ units, $60\%$ completed

Completed and transferred to next processing department during November

$111,000$ units $110,400$ units

Work in process, November $30$

$6,200$ units, $85\%$ completed $2,400$ 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 November for the Drawing Department. If an amount box does not require an entry, leave it blank.

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For November

Inventory in process, November $1$

Started and completed in November

Transferred to Winding Department in November

Inventory in process, November $30$

Total

Direct

Materials Conversion

Whole

Equivalent

Units

Units

Units

$$

$$

$\backslash$table$[[$Work in process, November $1,8,100$ units, $50\%$ completed,$1,800$ units, $60\%$ completed$],[$Completed and transferred to next,$111,000$ units,$110,400$ units$],[$processing department during November,,$],[$Work in process, November $30,6,200$ units, $85\%$ completed,$2,400$ units, $15\%$ completed$]]$

production for November for the Drawing Department. If an amount box does direct materials and conversion equivalent units of

Conversion Equivalent Units of Production For November

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 box does not require an entry, leave it blank.

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For November

Direct

Materials Conversion

Whole

Equivalent Equivalent

Units

Units

Units

Inventory in process, November $1$

Started and completed in November

Transferred to finished goods in November

Inventory in process, November $30$

Total