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: Drawing Department Winding Department Work in process, November 1 8,200 units, 20% completed 1,800 units, 60% completed Completed and transferred to next processing department during November 112,300 units 111,700 units Work in process, November 30 6,200 units, 60% completed 2,400 units, 20% 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 8,200 8,200 x Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

Answer 1

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	8200	0	6560		80%
Started and completed in November	104100	104100	104100
Transferred to Winding Department in November	112300
Inventory in process, November 30	6200	6200	3720		60%
Total Equivalent Units		110300	114380
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	1800	0	720		40%
Started and completed in November	109900	109900	109900
Transferred to Finished Goods in November	111700
Inventory in process, November 30	2400	2400	480		20%
Total Equivalent Units		112300	111100