Equivalent Units of Production Units of production data for the two departments

Question

Equivalent Units of Production 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 Winding Department 7,000 units, 40% completed 95,900 units Department 1,900 units, 80% completed Work in process, November 1 Completed and transferred to next processing department during November 95,200 units 5,300 units, 65% completed 2,600 units, 10% completed Work in process, November 30 a. Ir 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 " Drawing Department Direct Materials and Conversion Equivalent Units of Production For Navember Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total 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.Ir an amount is zero, enter in or 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 nventory in process, November 30 Total

Explanation / Answer

Drawing dept.

winding dept.

particulars whole units DM eq. units con. eq. units Inventory in process nov 1 7000 7000 2800 started and completed 88900 88900 88900 transfered to finished goods 95900 95900 95900 Inventory in process nov 30 5300 5300 3445 Total 101200 101200 99345

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