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	8,700 units, 55% completed	1,600 units, 85% completed
Completed and transferred to next processing department during November	119,200 units	118,600 units
Work in process, November 30	6,600 units, 80% completed	2,200 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

a) Equivalent unit of production :

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For november
	Whole unit	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	8700	8700	8700
Started and completed in November	110500	110500	110500
Transferred to Winding Department in November	119200	119200	119200
Inventory in process, November 30	6600	6600	6600*80% = 5280
Total	125800	125800	124480

b) Equivalent unit of production

WINDING Department
Direct Materials and Conversion Equivalent Units of Production
For november
	Whole unit	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	1600	1600	1600
Started and completed in November	117000	117000	117000
Transferred to finished goods in November	118600	118600	118600
Inventory in process, November 30	2200	2200	2200*25% = 550
Total	120800	120800	119150

Note : I did question from weighted average method because ther is no any direct notification so i did by weighted average