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

If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for (a) the Drawing Department and (b) the Winding Department.

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Drawing Department 6,200 units, 40% completed Winding Department Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 2,600 units, 70% completed 82,000 units 5,000 units, 55% completed 81,600 units 3,000 units, 15% completed