Show me the steps to solve Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

Drawing Department Winding Department

Work in process, September $15,600$ units, $30\%$ completed $2,500$ units, $90\%$ completed

Completed and transferred to next

processing department during September $76,700$ units $75,800$ units

Work in process, September $304,300$ units, $60\%$ completed $3,400$ units, $25\%$ completed

Production begins in the Drawing Department and finishes in the Winding Department.

Question Content Area

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 $"0".$