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 5,100 units, 35% completed 1,500 units, 80% completed Completed and transferred to next processing department during November 69,900 units 69,400 units Work in process, November 30 3,900 units, 55% completed 2,000 units, 10% 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".

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".

Explanation / Answer

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

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

Material Conversion Beginning work in process 5100 5100 Started and completed (69900-5100) 64800 64800 Completed and transferred 69900 69900 Ending work in process 3900 2145 Total equivalent unit 73800 72045

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