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 June for the Drawing Department. If an amount is zero, enter in "0".

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 June for the Winding Department. If an amount is zero, enter in "0".

Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 7,600 units, 45% completed 104,100 units 2,600 units, 6096 completed 103,200 units Completed and transferred to next processing department during June Work in process, June 30 5,800 units, 70% completed 3,500 units, 15% completed