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 5,500 units, 35% completed 2,300 units, 60% completed Completed and transferred to next processing department during November 75,400 units 74,600 units Work in process, November 30 4,200 units, 50% completed 3,100 units, 30% 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 5,500 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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 Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? Feedback

Answer 1

Solution.

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 35%	15,500	15,500	10,075
Started and completed in November	59,900	59,900	59,900
Transferred to Winding Department in November	75,400	75,400	69,975
Inventory in process, November 30 50%	4,200	4,200	2,100
Total	155,000	155,000	142,050
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 60%	2,300	2,300	920
Started and completed in November	72,300	72,300	72,300
Transferred to finished goods in November	74,600	74,600	73,220
Inventory in process, November 30, 30%	3,100	3,100	930
Total	152,300	152,300	147,370