Question

Equivalent Units of Production

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	6,200 units, 35% completed	3,100 units, 65% completed
Completed and transferred to next processing department during November	84,900 units	83,800 units
Work in process, November 30	4,700 units, 65% completed	4,200 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
Started and completed in November
Transferred to Winding Department in November
Inventory in process, November 30
Total

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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]

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	6,200	-	4,030 [6200 x 65%]
Started and completed in November	78,700	78,700	78,700
Transferred to Winding Department in November	84,900	78,700	82,730
Inventory in process, November 30	4,700	4,700	3,055 [4700 x 65%]
Total	89,600	83,400	85,785

• [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	3,100	-	1,085 [3100 x 35%]
Started and completed in November	80,700	80,700	80,700
Transferred to finished goods in November	83,800	80,700	81,785
Inventory in process, November 30	4,200	4,200	1,260 [4200 x 30%]
Total	88,000	84,900	83,045