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".

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 November for the winding department. If any amount is zero, enter in "0".

Winding Department Drawing Department 4,900 units, 45% completed Work in process, November 1 1,500 units, 60% completed Completed and transferred to next processing department during November 67,100 units 66,600 units Work in process, November 30 3,700 units, 70% completed 2,000 units, 25% completed Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion 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 Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Total