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". Winding Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 2,900 X 725 X Started and completed in June 104,300 X 104,300 X 104,300 X Transferred to finished goods in June 107,200 X 104,300 X 105,025 X Inventory in process, June 30 3,900 X 3,900 X 585 X Total 111,100 X 108,200 X 105,610 X