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: Drawing Winding Department 8,100 units, 5596 completed Department 3,700 units, 9096 completed Work in process, November 1 Completed and transferred to next processing 111,000 units 109,700 units department during November 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 6,200 units, 70% completed 5,000 units, 10% completed for November for the Drawing Department. If an amount is zero, enter in "O Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total

Explanation / Answer

Drawing department

Equivalent unit :

winding department

Equivalent unit :

Whole unit Direct material equivalent unit Conversion equivalent unit Inventory in process, November 1 8100 81000 8100 Started and completed in november 102900 102900 102900 Transferred to winding department in november 111000 111000 111000 Inventory in process, November 30 6200 6200 6200*70% = 4340 Total 117200 117200 115340

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