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 17,300 units, 35\% completed 2,000 units, 90% completed Completed and transferred to next processing department during November 100,000 units 99,300 units Work in process, November 30 5,500 units, 50% completed 2,700 units, 1096 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