Equivalent Units of Production Units of production data for the two departments
ID: 2407077 • Letter: E
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:
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".
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".
Costs per Equivalent Unit
The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.
a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.
b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March?
Equivalent Units of Production and Related Costs
The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.
Determine the following:
a. The number of units in work in process inventory at the end of the period.
units
b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".
c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.
d. Cost of the units started and completed during the period.
$
Equivalent Units of Production: Average Cost Method
Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows:
Each department uses the average cost method.
a. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Drawing Department.
b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Winding Department.
Drawing Department Winding Department Work in process, November 1 7,800 units, 40% completed 1,900 units, 65% completed Completed and transferred to next processing department during November 106,900 units 106,200 units Work in process, November 30 5,900 units, 75% completed 2,600 units, 20% completedExplanation / Answer
a drawing department
b
Winding department
FIFO method Beggining units 7800 Transferred out 1,06,900 Started into production 105000 Ending units 5,900 112800 112800 Equivalent units Material Conversion Beginning units 7800 7800 Completion in current period 0% 60% A 0 4680 Units started and completed 99100 99100 Completion 100% 100% B 99100 99100 Ending Units 5,900 5,900 Completion 100% 75% C 5900 4425 Total units A+B+C 105000 108205Related Questions
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