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nits of production data for the two departments of Continental Cable and Wire Company br November of the current fiscal year

a. If all direct materials are placed in process at me beginning of production, determine the direct materials and conversion

Thvehtory in process, November 30 Total b. If all direct materials are placed in process at the beginning of production, dete

Department. If an amount is zero, enter in 0. Winding Department Direct Materials and Conversion Equivalent Units of Produc

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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 8400 0 (8400*70%)= 5880
Started and completed in November 106700 106700 106700
Transferred to finished goods in November 115100 106700 112580
Inventory in process, November 30 6400 6400 (6400*65%)= 4160
Total 121500 113100 116740

Units started and completed= 115100-8400= 106700

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 1500 0 (1500*10%)= 150
Started and completed in November 113100 113100 113100
Transferred to finished goods in November 114600 113100 113250
Inventory in process, November 30 2000 2000 (2000*20%)= 400
Total 116600 115100 113650

Units started and completed= 114600-1500= 113100

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