EX 3-6 Equivalent units of production Units of production data for the two depar

Question

EX 3-6 Equivalent units of production Units of production data for the two departments of Pacific Cable and Wire Company for OBJ.2 of the current fiscal year are as follows: Drawing Department 5,000 units, 40% completed Winding Department 3,200 units, 80% completed Work in process, November 1 Completed and transferred to next 95,100 units processing department during November Work in process, November 30 95,000 units 6,200 (0% completed 3,100 units, 15% completed If all direct materials are placed in processs e beginning of production, determine the direct materials and conversion equivatent units of production for November for (a) the Drawing Department and (b) the Winding Department.

Explanation / Answer

Calculate equivalent unit of production :

a) Drawing department :

Calculate equivalent unit of production :

b) Winding department :

Physical unit % material % conversion cost Unit completed and transferred out 95000 100% 95000 100% 95000 Ending work in process 6200 100% 6200 60% 3720 Equivalent unit of production 101200 98720

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