Question

Equivalent Units of Production

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

Drawing DepartmentWinding Department

Work in process, June 14,900 units, 40% completed1,900 units, 65% completed

Completed and transferred to next
   processing department during June67,100 units66,400 units

Work in process, June 303,700 units, 75% completed2,600 units, 25% completed

Production begins in the Drawing Department and finishes in the Winding Department.

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For June

Whole UnitsDirect Materials
Equivalent UnitsConversion
Equivalent Units

Inventory in process, June 1

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June 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 June for the Winding Department. If an amount is zero, enter in "0".

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For June

Whole UnitsDirect Materials
Equivalent UnitsConversion
Equivalent Units

Inventory in process, June 1

Started and completed in June

Transferred to finished goods in June

Inventory in process, June 30

Total

Answer 1

Requirement a:
Drawing Department
Direct Material and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in Process, June 1	14,900	0	8940
Started and Completed in June	52,200	52200	52200
Transferred to Winding Department in June	67,100	52200	61140
Inventory in Process, June 30	3700	3700	2775
Total	70,800	55900	63915
Requirement b:
Winding Department
Direct Material and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in Process, June 1	1,900	0	665
Started and Completed in June	64,500	64500	64500
Transferred to Finished Goods in June	66,400	64500	65165
Inventory in Process, June 30	2600	2600	650
Total	69,000	67100	65815

Formulae used in the above calculations are presented below for your reference: