A)- if all direct materials are placed in process at the beginning of production

Question

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 “0”.
B)- if all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent of production for November for the Winding Department. If an amount is zero, enter “0”.


Calodator Urits of prodstion data for the two departments of Contnent al Cable and Wire Company for Novenber of the crrent fscal year are as follows Departest Work in process, November 1 completed Completed and trandferred to nest prcessing department daring Novenber 4,000 units, 65% 2,000 wits, 20% Work in prcess, November 30 Drawing Department Mated and completed i Wing Department Preman

Explanation / Answer

Solution A:

Solution B:

From beginning inventory
Material - 0%
Conversion - 90% Drawing department Computation of Equivalent unit (FIFO) Particulars Physical units Material Conversion Units to be accounted for: Beginning WIP Inventory 5600 Units started this period 75400 Total unit to be accounted for 81000 Units Accounted for: Units completed and transferred out: From beginning inventory
Material - 0%
Conversion - 65% 5600 0 3640 Started and completed currently 71100 71100 71100 Transferred to Winding department in november 76700 71100 74740 Units in ending WIP
Material - 100%
Conversion - 65% 4300 4300 2795 Total units accounted for 81000 75400 77535

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