Equivalent Units of Production of the current fiscal year are as follows: Units

Question

Equivalent Units of Production of the current fiscal year are as follows: Units of production data for the two departments of Continental Cable and Wire Company for November Drawing Winding 8,300 units, 25% 1,600 units, 80% Work in process, November 1 Completed and transferred to next processing department during November 113,700 units 113,100 units 6,300 units, 80% 2,200 units, 10% Work in process, November 30 a. If all direct materiais are placed in process atthe 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 Drawing Department Direct Materials and Conversion Equivalent Units of Production Whole Units Direct Materials Equlvalent Units Conversion Equivaient Units Inventory in process, November Sarted and complebed in November Transfemed to Winding Depertment in November Inventory in process November 30 Previous Next a88 a 7 8 HE UNIVERSITY OF TULSA command option

Explanation / Answer

Drawing Department Direct Material and Conversion Equivalent Units of Production For November Whole Units Units to account for: Beginning WIP              8,300 Started into Production (120,000 - 8,300)          111,700 Total units to account for          120,000 Total units accounted for Completed during the period          113,700 Ending WIP              6,300 Total units accounted for          120,000 Units % Material EUP-Materials % Conversion EUP-Conversion Inventory in Process, Nov 1              8,300 0%                     -   75%               6,225 Started and Completed in November (113,700 - 8,300)          105,400 100%          105,400 100%           105,400 Transerred to Winding Department in November          113,700          105,400           111,625 Inventory in Process, Nov 30              6,300 100%              6,300 80%               5,040 Equivalent Units of Production (EUP)          111,700           116,665 Winding Department Direct Material and Conversion Equivalent Units of Production For November Whole Units Units to account for: Beginning WIP              1,600 Started into Production (120,000 - 8,300)          113,700 Total units to account for          115,300 Total units accounted for Completed during the period          113,100 Ending WIP              2,200 Total units accounted for          115,300 Units % Material EUP-Materials % Conversion EUP-Conversion Inventory in Process, Nov 1              1,600 0%                     -   20%                   320 Started and Completed in November (113,100 - 1,600)          111,500 100%          111,500 100%           111,500 Transerred to Finished Goods in November          113,100          111,500           111,820 Inventory in Process, Nov 30              2,200 100%              2,200 10%                   220 Equivalent Units of Production (EUP)          113,700           112,040

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