Equivalent Units of Production Units of production data for the two departments

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:

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".

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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".

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

Explanation / Answer

Solution:-

(a).Equivalent units of production for November for the Drawing Department:-

=( $84,900 - $6,200)

= $78,700

= ($84,900 - $6,200)

= $78,700

=( $84,900 - $6,200)

= $78,700

= $4,700 *  65%

= $3,055

=( $84,900 + $4,700)

= $89,600

=( $84,900 + $4,700)

= $89,600

=( $84,900 +  $3,055)

= $87,955

(b). Equivalent units of production for November for the Winding Department:-

= ($83,800 - $3,100 )

= $80,700

=( $83,800 -   $3,100 )

= $80,700

= ($83,800 -   $3,100 )

= $80,700

= $4,200 * 30%

= $1,260

=( $83,800 + $4,200)

= $88,000

= ($83,800 + $4,200)

= $88,000

=  ($83,800 + $1,260)

= $ 85,060

Whole unit Direct material equivlent unit Conversion equivalent unit inventory in process, november 1 $6,200 $6,200 $6,200 Started and completed in November

=( $84,900 - $6,200)

= $78,700

= ($84,900 - $6,200)

= $78,700

=( $84,900 - $6,200)

= $78,700

Transferred to Winding Department in November $84,900 $84,900 $84,900 Inventory in process, November 30 $4,700 $4,700

= $4,700 *  65%

= $3,055

Total

=( $84,900 + $4,700)

= $89,600

=( $84,900 + $4,700)

= $89,600

=( $84,900 +  $3,055)

= $87,955

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