Units of production data for the two departments of Continental Cable and Wire C

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".

Drawing Department Winding Department Work in process, June 1 5,600 units, 25% completed 3,700 units, 90% completed Completed and transferred to next processing department during June 76,700 units 75,400 units Work in process, June 30 4,300 units, 75% completed 5,000 units, 30% completed Drawing Department Direct Materials and Conversion Equivalent Units of Production Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 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 June for the Winding Department. If an amount is zero, enter in "O" Winding 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 finished goods in June Inventory in process, June 30 Total

Explanation / Answer

a) Calculate equivalent unit : Drawing department

b) Calculate equivalent unit : winding department

Whole units Direct material equivalent unit Conversion cost equivalent unit Inventory in process june 1 5600 0 4200 Started and completed in june 71100 71100 71100 Transferred to finished goods in june 76700 71100 75300 Inventory in process, june 30 4300 4300 3225 Total 81000 75400 78525

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