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 November of the current fiscal year are as follows: winding Drawing Department 5,600 units, 50% 2,200 units, 65% Work in process, November 1 Completed and transferred to next pracessing department during November 76,700 units 75,900 units 4,300 units, 70% 3,000 units, 10% Work in process, November 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 November for the Drawing Department. If an amount is zero, enter in Direct Materials and Conversion Equivalent Units of Production For November whole Units Direct Materials Equivalent Units Conversion Equtvalent Units 5,600 Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November 76.70071,100 v Irnventory in pracess, November 30 Total -1.100 1.100- 71.100 4.300 | 4.300| 81.000V b. f all direct materials are placed in process at the begirnning of production, determine the direct materials arnd conversion equivalent units of production for November for the Winding Department. Tf an amount is zero, enter in Winding Department Direct Materials and Conversion Equivalent Units of Production For November whole Units Direct Matenals Equivalent Units Corversion Equivalent Units Irrventery in pracess, November1 Started and completed in November Transferred to finished goods in November Inventory in process, November 30 Total

Explanation / Answer

Statement of Equivalent production Drawing Department Particulars Direct Materials %completion Equivalent mat Conversion %completion Equivalent Conv Inventory in process, November 1                5,600.00 0%                                 -                  5,600.00 50%                    2,800.00 Started and completed in November = 76,700 -5,600              71,100.00 100%                 71,100.00              71,100.00 100%                 71,100.00 Transferred to Winding department in November              76,700.00                 71,100.00 Inventory in process, November 30                4,300.00 100%                    4,300.00                4,300.00 70%                    3,010.00 Total Equivalent Units                 75,400.00                 76,910.00 Statement of Equivalent production Winding Department Particulars Direct Materials %completion Equivalent mat Conversion %completion Equivalent Conv Inventory in process, November 1                2,200.00 0%                                 -                  2,200.00 35%                       770.00 Started and completed in November = 75,900 - 2,200              73,700.00 100%                 73,700.00              73,700.00 100%                 73,700.00 Transferred to finished goods in November              75,900.00                 73,700.00              75,900.00                 74,470.00 Inventory in process, November 30                3,000.00 100%                    3,000.00                3,000.00 10%                       300.00 Total Equivalent Units                 76,700.00                 74,770.00

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