Units of producton data tor tre two departments o continental Cabe and wire comp
ID: 2330966 • Letter: U
Question
Units of producton data tor tre two departments o continental Cabe and wire company ror November or the currerit tisCal year are as ollow Drawing Winding 8,600 units, 2596 3,300 units, 8596 Work in process, November 1 completed 117,800 units 6,500 units, 70% Completed and transferred to next processing department during November 116,600 units 4,500 units, 10% completed Work in process, November 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 Unts Inventory in process, November 1 Started and completed in November Transferred to Winding Departmnt in November Inventory in process, November 30 Total 8.600Explanation / Answer
Answers
Drawing Department
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory In Process Nov 1
8,600
-
6,450 [ 8600 x (100% - 25%) = 8600 x 75%]
Started & Completed in November
109,200
109,200 [109200 x 100%]
109,200 [109200 x 100%]
Transferred to Winding Department in November
117,800
109,200
115,650
Inventory in Process, Nov 30
6,500
6,500 [6500 x 100%]
4,550 [4550 x 70%]
Total
124,300
115,700
120,200
Winding Department
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory In Process Nov 1
3,300
-
495 [3300x (100% - 85%) = 3300 x 15%]
Started & Completed in November
113,300
113,300 [113300 x 100%]
113,300 [113300 x 100%]
Transferred to Winding Department in November
116,600
113,300
113,795
Inventory in Process, Nov 30
4,500
4,500 [4500 x 100%]
450 [4500 x 10%]
Total
121,100
117,800
114,245
Drawing Department
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory In Process Nov 1
8,600
-
6,450 [ 8600 x (100% - 25%) = 8600 x 75%]
Started & Completed in November
109,200
109,200 [109200 x 100%]
109,200 [109200 x 100%]
Transferred to Winding Department in November
117,800
109,200
115,650
Inventory in Process, Nov 30
6,500
6,500 [6500 x 100%]
4,550 [4550 x 70%]
Total
124,300
115,700
120,200
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