Question

Equivalent Units of Production 

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:     

	Drawing Department	Winding Department
Work in process, June 1	7,400 units, 30% completed	2,900 units, 60% completed
Completed and transferred to next   processing department during June	101,400 units	100,400 units
Work in process, June 30	5,600 units, 75% completed	3,900 units, 30% completed

Production begins in the Drawing Department and finishes in the Winding Department. 

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" 

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

Answer 1

Part A

Drawing Department Direct Materials and Conversion Equivalent Units of Production For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1 (7400*0%); (7400*70%)	7400	0	5180
Started and completed in November	94000	94000	94000
Transferred to Winding Department in November	101400	94000	99180
Inventory in process, November 30 (5600*100%); (5600*75%)	5600	5600	4200
Total	107000	99600	103380

Started and completed in November = 101400-7400 =71100

Part B

Winding Department Direct Materials and Conversion Equivalent Units of Production For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1 (2900*0%); (2900*40%)	2900	0	1160
Started and completed in November	97500	97500	97500
Transferred to Winding Department in November	100400	97500	98660
Inventory in process, November 30 (3900*100%); (3900*30%)	3900	3900	1170
Total	96500	93600	97490

100400-2900 =97500