Question

1. 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	4,700 units, 55% completed	3,000 units, 60% completed
   Completed and transferred to next processing department during November	64,400 units	63,300 units
   Work in process, November 30	3,600 units, 55% completed	4,100 units, 10% 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

Answer 1

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	4,700	-	2,115	(4,700 x 45%)
Started and completed in November	59,700	59,700	59,700
Transferred to Winding Department in November	64,400	59,700	61,815
Inventory in process, November 30	3,600	3,600	1,980	(3,600 x 55%)
Total	68,000	63,300	63,795