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 June of the current fiscal year are as follows: Drawing Winding Department Department Work in process, June 1 4,400 units, 30% completed 60,300 units 2,200 units, 85% completed 59,500 units Completed and transferred to next processing department during June Work in process, June 30 3,300 units, 55% completed 3,000 units, 10% completed Hide Hint(s) 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 June for the Drawing Department. If an amount is zero, enter in "O" Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Total

Explanation / Answer

Ans 1 Details Whole Units Direct Material Equivalent units Conversion Equivalent un its Inventory in Process, June 1         4,400.00 0              3,080.00 Started and Completed in Jun       55,900.00               55,900.00            55,900.00 Transferred to Winding dep in June       60,300.00               55,900.00            58,980.00 Inventory in Process, Jun 30         3,300.00                 3,300.00              1,815.00 Total               59,200.00            60,795.00 Working 1 Whole Units Direct Material -% Direct Material -Equivalent units Conversion -% Conversion -Equivalent units Inventory in Process, June 1         4,400.00 0%                           -   70%        3,080.00 Started June (60300+3300-4400)       59,200.00 100%            59,200.00 100%      59,200.00 Inventory in Process         3,300.00 Transferred to Winding Dep       60,300.00 Opening InventoryCompltetd and trfd to Winding Dep         4,400.00 0%                           -   70%        3,080.00 Started and Trfd to Winding department in June (60300-4400)       55,900.00 100%            55,900.00 100%      55,900.00 Inventory in Process         3,300.00 100%              3,300.00 55%        1,815.00 Ans 2 Details Whole Units Direct Material Equivalent units Conversion Equivalent un its Inventory in Process, June 1         2,200.00 0                  330.00 Started and Completed in Jun       57,300.00               57,300.00            57,300.00 Transferred to Processing dep in June       59,500.00               57,300.00            57,630.00 Inventory in Process, Jun 30         3,000.00                 3,000.00                  300.00 Total               60,300.00            57,930.00 Working 2 Whole Units Direct Material -% Direct Material -Equivalent units Conversion -% Conversion -Equivalent units Inventory in Process, June 1         2,200.00 0%                           -   15%            330.00 Started June (59500+3000-2200)       60,300.00 100%            60,300.00 100%      60,300.00 Inventory in Process         3,000.00 100%              3,000.00 10%            300.00 Transferred to Winding Dep       59,500.00 Opening InventoryCompltetd and trfd to Winding Dep         2,200.00 0%                           -   15%            330.00 Started and Trfd to Winding department in June (59500-2200)       57,300.00 100%            57,300.00 100%      57,300.00 Inventory in Process         3,000.00 100%              3,000.00 10%            300.00

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