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 November 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 November for the Drawing Department. If an amount is zero, enter in "0".

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When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

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 November for the Winding Department. If an amount is zero, enter in "0".

Drawing Department Winding Department Work in process, November 1 6,800 units, 55% completed 2,300 units, 60% completed Completed and transferred to next processing department during November 93,200 units 92,400 units Work in process, November 30 5,200 units, 45% completed 3,100 units, 20% completed

Explanation / Answer

SOLUTION

(A)

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For November

(B)

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For November

Particulars Units (a) Materials % of completion in the period (b) Materials Equivalent units (c=a*b) Conversion cost % of completion in the period (d) Conversion cost Equivalent units (e=a*d) Work in progress at the beginning 6,800 0% 0 100-55=45% 3,060 Work completed during the period (93,200-6,800) 86,400 100% 86,400 100% 86,400 Work in progress at the end 5,200 100% 5,200 45% 2,340 Total 98,400 91,600 91,800

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