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 1,900 units, 90% 4,700 units, 40% completed Work in process, November 1 completed 63,700 units 2,600 units, 2096 Completed and transferred to next pracessing department during November 64,400 units ,8596 Work in process, November 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 November for the Drawing Department. If an amount is zero, enter in 0 Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units nventory in process, November 1 Started and completed in November Translerred to Winding Department in November Tnventory in process, November 30 Total

Explanation / Answer

a. Drawing Department - Equivalent units :

b. Winding Department - Equivalent units :

    Whole units Direct Material Conversion Opening WIP Nov 1 4700 0 2820 Units Started and completed 59700 59700 59700 Transferred to winding department 64400 Closing WIP Nov 30 3600 3600 3060 (85%) Total equivalent units 63300 65580

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