Units of production data for the two departments of Pacific Cable and Wire Company for November of the current riscal year are as follows: Drawing Department Winding Department Work in process, November 1 3,400 units, 35% completed 2,700 units, 60% completed Completed and transferred to next 115,100 units 114,100 units processing department during November Work in process, November 30 6,400 units, 80% completed 3,700 units, 25% completed a. 17 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 0" Drawing Department Direct Materials and conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Winding Department Direct Materials and Conversion Equivalent Units of Production For November Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 10 00 Total