Equivalent Units of Production Units-of production data for the two departments of Mediterranean Cable and Wire Cornpany for November of the current fiscal year are as followis: a. If all direct matenais are placed in process ot the beginning of production, determine the direct matenals and conversion equivalent units of production for November for the Drawing Department. If an amount box does not requirn an entry, leave it blonk. b. If all direct matenals are placed in process at the beginning of production, determine the direct matenals and conversion equivalent units of production for November for the Winding Department. If an amount box does not require an entry, leave it blank