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 an amount is zero, enter in "0".

Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing Winding Department Department 3,000 units, 90% 5,400 units, 30% Work in process, November 1 completed completed Completed and transferred to next processing 74,000 units 72,900 units department during November 4,100 units, 30% 4,100 units, 80% Work in process, November 30 completed completed 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". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units 3,780 V Inventory in process, November 1 5,400 68,600 V 68,600 68,600 Started and completed in November 68,600 V 72,380 V Transferred to Winding Department in November 74,000 4,100 4,100 3,280 Inventory in process, November 30 78,100 V 72,700 75,660 Total 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 an amount is zero, enter in "0". Winding Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units 300 V 3,000 Inventory in process, November 1 60,300 X 61,200 69,900 Started and completed in November 60,300 X 61,500 X Transferred to finished goods in November 72,900 4,100 4,100 1,230 Inventory in process, November 30 64,400 X 62,730 X 77,000 Total