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1. Units of production data for the two departments of Continental Cable and Wir

ID: 2402169 • Letter: 1

Question

1. 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 4,700 units, 20% Winding Department 3,000 units, 60% Work in process, November 1 completed 64,400 units 3,600 units, 50% completed 63,300 units 4,100 units, 30% Completed and transferred to next processing department during November Work in process, November 30 completed 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 "O". 2. Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Direct Whole Materials Equivalent Units Equivalent Units Inventory in process November Started and completed in November Transferred to Winding Department in November Inventory in process November 30 Total

Explanation / Answer

Drawing department

Winding department

FIFO method Beggining units 4700 Transferred out 64,400 Started into production 63300 Ending units 3,600 68000 68000 Equivalent units Material Conversion Beginning units 4700 4700 Completion in current period 0% 80% A 0 3760 Units started and completed 59700 59700 Completion 100% 100% B 59700 59700 Ending Units 3,600 3,600 Completion 100% 50% C 3600 1800 Total units A+B+C 63300 65260