Equivalent Units of Production Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Drawing Department Work in process, September 1 Completed and transferred to next processing department during September 5,800 units, 50% completed Winding Department 3,000 units, 90% completed 79,500 units 78,400 units Work in process, September 30 4,400 units, 65% completed 4,100 units, 25% 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 Line Item Description Inventory in process, September 1 Started and completed in September For September Direct Materials Whole Units Conversion Equivalent Units Equivalent Units 5.000 79.500 X Transferred to Winding Department in September 79.500 4.400 ✔ 4.400 Inventory in process, September 30 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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 Direct Materials and Conversion Equivalent Units of Production Line Item Description For September Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, September 1 Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total