Units of production data for the two departments of Pacific 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, 35% completed 2,800 units, 85% completed Completed and transferred to next processing department during November 111,000 units 110,000 units Work in process, November 30 6,200 units, 50% completed 3,800 units, 30% 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 "0".