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 Department 6,800 units, 40 % 3,700 units, 90% Work in process, November 1 completed completed Completed and transferred to next processing 93,200 units 91,900 units department during November 5,000 units, 10 % 5,200 units, 70% 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 Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total 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" Winding 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 finished goods in November Inventory in process, November 30 Total

Answer 1

Requirement a

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	6,800	0	4,080
Started and completed in November	86,400	86400	86400
Transferred to Winding Department in November	93200	86400	90480
Inventory in process, November 30	5,200	5,200	3,640
Total	98400	91600	94120

Working

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	6,800	100%	40%	0%	60%
Units introduced	91,600
Total units to be accounted for	98,400
Completed and Transferred unit	93,200	0%	0%	100%	100%
Ending WIP	5,200	0%	0%	100%	70%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	6,800	0%	-	60%	4,080
From units started/Introduced	86,400	100%	86,400	100%	86,400
Total	93,200		86,400		90,480
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	5,200	100%	5,200	70%	3,640
Total EUP	98,400		91,600		94,120

Requirement b

Winding 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	3,700	0	370
Started and completed in November	88,200	88200	88200
Transferred to Winding Department in November	91900	88200	88570
Inventory in process, November 30	5,000	5,000	500
Total	96900	93200	89070

Workig

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	3,700	100%	90%	0%	10%
Units introduced	93,200
Total units to be accounted for	96,900
Completed and Transferred unit	91,900	0%	0%	100%	100%
Ending WIP	5,000	0%	0%	100%	10%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	3,700	0%	-	10%	370
From units started/Introduced	88,200	100%	88,200	100%	88,200
Total	91,900		88,200		88,570
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	5,000	100%	5,000	10%	500
Total EUP	96,900		93,200		89,070