Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing DepartmentWinding DepartmentWork in process, June $17,900$ units, $50\%$ completed$2,800$ units, $60\%$ completedCompleted and transferred to next processing department during June$108,200$ units$107,200$ unitsWork in process, June $306,000$ units, $70\%$ completed$3,800$ units, $10\%$ completedProduction begins in the Drawing Department and finishes in the Winding Department.Question Content Areaa. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Drawing Department. If an amount is zero, enter in $"0".$Drawing DepartmentDirect Materials and Conversion Equivalent Units of ProductionFor JuneWhole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, June $1$fill in the blank ea$9$dde$059$ff$2056\_1$fill in the blank ea$9$dde$059$ff$2056\_2$fill in the blank ea$9$dde$059$ff$2056\_3$Started and completed in Junefill in the blank ea$9$dde$059$ff$2056\_4$fill in the blank ea$9$dde$059$ff$2056\_5$fill in the blank ea$9$dde$059$ff$2056\_6$Transferred to Winding Department in Junefill in the blank ea$9$dde$059$ff$2056\_7$fill in the blank ea$9$dde$059$ff$2056\_8$fill in the blank ea$9$dde$059$ff$2056\_9$Inventory in process, June $30$fill in the blank ea$9$dde$059$ff$2056\_10$fill in the blank ea$9$dde$059$ff$2056\_11$fill in the blank ea$9$dde$059$ff$2056\_12$Totalfill in the blank ea$9$dde$059$ff$2056\_13$fill in the blank ea$9$dde$059$ff$2056\_14$fill in the blank ea$9$dde$059$ff$2056\_15$Question Content Areab. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Winding Department. If an amount is zero, enter in $"0".$Winding DepartmentDirect Materials and Conversion Equivalent Units of ProductionFor JuneWhole UnitsDirect MaterialsEquivalent UnitsConversion Equivalent UnitsInventory in process, June $1$fill in the blank $5$a$319202$bfe$1056\_1$fill in the blank $5$a$319202$bfe$1056\_2$fill in the blank $5$a$319202$bfe$1056\_3$Started and completed in Junefill in the blank $5$a$319202$bfe$1056\_4$fill in the blank $5$a$319202$bfe$1056\_5$fill in the blank $5$a$319202$bfe$1056\_6$Transferred to finished goods in Junefill in the blank $5$a$319202$bfe$1056\_7$fill in the blank $5$a$319202$bfe$1056\_8$fill in the blank $5$a$319202$bfe$1056\_9$Inventory in process, June $30$fill in the blank $5$a$319202$bfe$1056\_10$fill in the blank $5$a$319202$bfe$1056\_11$fill in the blank $5$a$319202$bfe$1056\_12$Totalfill in the blank $5$a$319202$bfe$1056\_13$fill in the blank $5$a$319202$bfe$1056\_14$fill in the blank $5$a$319202$bfe$1056\_15$