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Cengage Brain My Home X i CengageNOW I Online tea x C Chegg Study I Guided S x Adele Hello YouTub x C sjc.cengagenow.com/ilrn/takeAssignment/take AssignmentMain.do Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows: Winding Drawing Department Department Work in process, June 1 7,900 units, 55% 3,800 units, 70% completed completed Completed and transferred to next processing 108,200 units 106,800 units department during June 6,000 units, 80 s units, 15% 5,200 Work in process, June 30 completed completed 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 June for the Drawing Department. If an amount is zero, enter in "0" Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, June 1 Started and completed in June Transferred to Winding Department in June Inventory in process, June 30 Tota 8:05 PM 11/7/2015

Explanation / Answer

Working

Drawing Department

Inventory in process, June 1 : 7900 Units

Conversion Equivalent Units = 7900*(1-55%) = 3555

Unit Started and completed in June = Transferred toWinding Department in June - Inventory in process, June 1

Unit Started and completed in June = 108200 - 7900

Unit Started and completed in June = 100300

Inventory in process, June 30 : 6000 Units

Direct Materials Equivalent Units = 100%*6000 = 6000

Conversion Equivalent Units = 80%*6000 = 4800

Winding Department

Inventory in process, June 1 : 3800 Units

Conversion Equivalent Units = 3800*(1-70%) = 1140

Unit Started and completed in June = Transferred toFinished Goods in June - Inventory in process, June 1

Unit Started and completed in June = 106800 - 3800

Unit Started and completed in June = 103000

Inventory in process, June 30 : 5200 Units

Direct Materials Equivalent Units = 100%*5200 = 5200

Conversion Equivalent Units = 15%*5200 = 780

Drawing Department Direct Material & Conversion Equivalent Unit of Production For June Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, June 1 7900 3555 Started and completed in June 100300 100300 100300 Transferred toWinding Department in June 108200 100300 103855 Inventory in process, June 30 6000 6000 4800 Total 114200 106300 108655

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