Units of production data for the two departments of Continental Cable and Wire C

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 5,500 units, 35% completed 2,300 units, 60% completed Completed and transferred to next processing department during November 75,400 units 74,600 units Work in process, November 30 4,200 units, 50% completed 3,100 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 5,500 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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 Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? Feedback

Explanation / Answer

Solution.

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 35%                               15,500                            15,500                     10,075 Started and completed in November                               59,900                            59,900                     59,900 Transferred to Winding Department in November                               75,400                            75,400                     69,975 Inventory in process, November 30 50%                                 4,200                              4,200                        2,100 Total                             155,000                          155,000                   142,050 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 60%                                 2,300                              2,300                           920 Started and completed in November                               72,300                            72,300                     72,300 Transferred to finished goods in November                               74,600                            74,600                     73,220 Inventory in process, November 30, 30%                                 3,100                              3,100                           930 Total                             152,300                          152,300                   147,370

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