Question

Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, November 1	6,100 units, 20% completed	3,000 units, 75% completed
Completed and transferred to next processing department during November	83,600 units	82,500 units
Work in process, November 30	4,600 units, 45% completed	4,100 units, 25% completed

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 November for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1
Started and completed in November
Transferred to Winding Department in November
Inventory in process, November 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 November for the Winding Department. If an amount is zero, enter in "0".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1
Started and completed in November
Transferred to finished goods in November
Inventory in process, November 30
Total

Answer 1

Solution a:

Continental Cable and Wire Company
Drawing Department
Computation of Equivalent unit (FIFO)
Particulars	Physical units	Material	Conversion
Units to be accounted for:
Beginning WIP Inventory	6100
Units started this period	82100
Total unit to be accounted for	88200
Units Accounted for:
Units completed and transferred out
From beginning inventory Material - 0% Conversion - 80%	6100	0	4880
Started and completed in November	77500	77500	77500
Transferred to Winding department in november	83600	77500	82380
Inventory in process, Nov 30 Material - 100% Conversion - 45%	4600	4600	2070
Total units accounted for	88200	82100	84450

Solution b:

Continental Cable and Wire Company
Winding Department
Computation of Equivalent unit (FIFO)
Particulars	Physical units	Material	Conversion
Units to be accounted for:
Beginning WIP Inventory	3000
Units started this period	83600
Total unit to be accounted for	86600
Units Accounted for:
Units completed and transferred out
From beginning inventory Material - 0% Conversion - 25%	3000	0	750
Started and completed in November	79500	79500	79500
Transferred to Finished goods in november	82500	79500	80250
Inventory in process, Nov 30 Material - 100% Conversion - 25%	4100	4100	1025
Total units accounted for	86600	83600	81275