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	6,300 units, 55% completed	2,700 units, 75% completed
Completed and transferred to next processing department during November	86,300 units	85,300 units
Work in process, November 30	4,800 units, 45% completed	3,700 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"

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

Solution 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	6300	0	2835
Started and completed in November	80000	80000	80000
Transferred to Winding Department in November	86300	80000	82835
Inventory in process, November 30	4800	4800	2160
Total	91100	84800	84995

Solution b:

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	2700	0	675
Started and completed in November	82600	82600	82600
Transferred to Winding Department in November	85300	82600	83275
Inventory in process, November 30	3700	3700	740
Total	89000	86300	84015