Units of production data for the two departments of Continental Cable and Wire C
ID: 2465000 • Letter: U
Question
Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows:
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 "0".
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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 June for the Winding Department. If an amount is zero, enter in "0".
Drawing Department Winding Department Work in process, June 1 6,800 units, 35% completed 1,900 units, 70% completed Completed and transferred to next processing department during June 93,200 units 92,500 units Work in process, June 30 5,200 units, 60% completed 2,600 units, 10% completedExplanation / Answer
Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Material Conversion Cost %of completion equivalent units %of completion equivalent units Inventory in process, June 1 6800 0 65% 4420 Started and completed in June 86400 100% 86400 100% 86400 Inventory in process, June 30 5200 100% 5200 60% 3120 Total units to be accounted for 98400 91600 89520 total units to be accounted for = transferred to the next department + Ending wip = 93200+5200 = 98400 units started and completed = Units completed and transferred - beginning WIP = 93200-6800 = 86400 Winding Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Material Conversion Cost %of completion equivalent units %of completion equivalent units Inventory in process, June 1 1900 0 30% 570 Started and completed in June 90600 100% 90600 100% 90600 Inventory in process, June 30 2600 100% 2600 10% 260 Total units to be accounted for 95100 93200 90860 total units to be accounted for = transferred to the next department + Ending wip = 92500+2600 = 95100 units started and completed = Units completed and transferred - beginning WIP = 92500-1900 = 90600
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