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 September for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For September Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, September 1 5,300 0 3,710 Started and completed in September 72,600 X 72,600 X 72,600 X Transferred to Winding Department in September 77,900 X 72,600 X 76,310 X Inventory in process, September 30 5,300 X 4,000 3,975 X Total 83,200 X 76,600 X 80,285 X