$\backslash$table$[[$Work in process, September $1,4,500$ units, $50\%$ completed,$2,600$ units, $90\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],61,700$ units,$60,800$ units$],[\backslash$table$[[$Work in process, September $30]],3,400$ units, $85\%$ completed,$3,500$ units, $10\%$ completed$]]$

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

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

$\backslash$table$[[$Line Item Description,Whole Units,$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, September $1,,,],[$Started and completed in September,,,$],[$Transferred to Winding Department in September,,,$],[$Inventory in process, September $30,,,],[$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 September for the Winding Department. If an amount is zero, enter in $"0".$

Winding Department