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In: AccountingEquivalent Units of ProductionUnits of production data for the two departments of ContinentalCable and...Equivalent Units of ProductionUnits of production data for the two departments of ContinentalCable and Wire Company for November of the current fiscal year areas follows:Drawing DepartmentWinding DepartmentWork in process, November 16,200 units, 35% completed3,100 units, 65% completedCompleted and transferred to next processing department duringNovember84,900 units83,800 unitsWork in process, November 304,700 units, 65% completed4,200 units, 30% completeda. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Drawing Department. If an amount is zero, enter in"0".Drawing DepartmentDirect Materials and Conversion Equivalent Units ofProductionFor NovemberWhole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, November 1Started and completed in NovemberTransferred to Winding Department in NovemberInventory in process, November 30TotalFeedbackb. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Winding Department. If an amount is zero, enter in"0".Winding DepartmentDirect Materials and Conversion Equivalent Units ofProductionFor NovemberWhole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, November 1Started and completed in NovemberTransferred to finished goods in NovemberInventory in process, November 30Total