Question

Equivalent Units of Production Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 6,900 units, 20% completed 3,600 units, 80% completed Completed and transferred to next processing department during November 94,500 units 93,200 units Work in process, November 30 5,200 units, 45% completed 4,900 units, 20% 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 6,900 0 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total

Answer 1

• Requirement asked: Requirement [a]

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	6,900	-	4,872
Started and completed in November	87,600	87,600	87,600
Transferred to Winding Department in November	94,500	87,600	92,472
Inventory in process, November 30	5,200	5,200	2,340
Total	99,700	92,800	94,812

--Working

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	6900	0	=6090*80%
Started and completed in November	=94500-6900	=87600*100%	=87600*100%
Transferred to Winding Department in November			=+E12683+E12684
Inventory in process, November 30	5200	=5200*100%	=5200*45%