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 5,400 units, 35% 1,800 units, 65% Work in process, June 1 completed 73,400 units 2,400 units, 30% Completed and transferred to next processing 74,000 units department during June Work in process, June 30 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 4,100 units, 80% completed completed 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 Equvalent Unts Inventory in process, June 1 Started and completed in June Transferred to Windno Deoartment in June Previous Need Check My Work All work saved

Explanation / Answer

a Whole units Direct materials equivalent units Convesion equivalent units Inventory in process, June 1 5400 0 3510 Started and completed in June 68600 68600 68600 Transferred to Winding department in June 74000 68600 72110 Inventory in process, June 30 4100 4100 3280 Total 152100 141300 147500 b Whole units Direct materials equivalent units Convesion equivalent units Inventory in process, June 1 1800 0 630 Started and completed in June 71600 71600 71600 Transferred to Finished goods in June 73400 71600 72230 Inventory in process, June 30 2400 2400 720 Total 149200 145600 145180

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