Units of production data for the two departments of Continental Cable and Wire C
ID: 2402258 • Letter: U
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: 1. Drawing Department 4,700 units, 20% completed Winding Department 3,000 units, 60% Work in process, November 1 completed 63,300 units 4,100 units, 30% Completed and transferred to next processing department during November 64,400 units Work in process, November 30 3,600 units, 50% completed completed 2. 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" Drawing Department Direct Materials and Conversion Equivalent Units of Production For November DirectConversion Whole Materials Units Equivalent Equivalent Units Units Inventory in process November Started and completed in November Transferred to Winding Department in November Inventory in process November 30 TotalExplanation / Answer
(a) Drawing Dept :-
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory in Process, Nov 1
4700
0
(4700 * 80%)
=3760
Started & Completed in November
59700
59700
59700
Transfer to Winding Dept in November
64400
59700
63460
Inventory in Process, Nov 30
3600
3600
(3600 * 50%)
=1800
Total
68000
63300
65260
(b) Winding Dept :-
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory in Process, Nov 1
3000
0
(3000 * 40%)
=1200
Started & Completed in November
60300
60300
60300
Transfer to Winding Dept in November
63300
60300
61500
Inventory in Process, Nov 30
4100
4100
(4100 * 30%)
=1230
Total
67400
63300
62730
Whole Units
Direct Material Equivalent Units
Conversion Equivalent Units
Inventory in Process, Nov 1
4700
0
(4700 * 80%)
=3760
Started & Completed in November
59700
59700
59700
Transfer to Winding Dept in November
64400
59700
63460
Inventory in Process, Nov 30
3600
3600
(3600 * 50%)
=1800
Total
68000
63300
65260
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