Question

Module 2 Assignment eBook Show Me How Calculator Print Item 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 4,600 units, 55% completed 2,800 units, 85% completed Completed and transferred to next processing department during November 63,000 units 62,000 units Work in process, November 30 3,500 units, 65% completed 3,800 units, 25% 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 Check My Work Previous

Answer 1

Solution

Drawing Department
Direct material and Conversion Equivalent uunits of Production
For November
	Whole Units	Direct material Equivalent Units	Conversion Equivalent Units
Inventory in Process, November 1	4600	0	2070
Started and complated in November	58400	58400	58400
Transferred to Winding department in november	63000	58400	60470
Inventory in Peocess, november 30	3500	3500	2275
Total	66500	61900	62745

.

Winding department
Direct material and Conversion Equivalent uunits of Production
For November
	Whole Units	Direct material Equivalent Units	Conversion Equivalent Units
Inventory in Process, November 1	2800	0	420
Started and complated in November	59200	59200	59200
Transferred to Finished Goods In November	62000	59200	59620
Inventory in Peocess, november 30	3800	3800	950
Total	65800	63000	60570

Working for A

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	4,600	100%	55%	0%	45%
Units introduced	61,900
Total units to be accounted for	66,500
Completed and Transferred unit	63,000	0%	0%	100%	100%
Ending WIP	3,500	0%	0%	100%	65%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	4,600	0%	-	45%	2,070
From units started/Introduced	58,400	100%	58,400	100%	58,400
Total	63,000		58,400		60,470
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	3,500	100%	3,500	65%	2,275
Total EUP	66,500		61,900		62,745

Working for B

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	2,800	100%	85%	0%	15%
Units introduced	63,000
Total units to be accounted for	65,800
Completed and Transferred unit	62,000	0%	0%	100%	100%
Ending WIP	3,800	0%	0%	100%	25%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	2,800	0%	-	15%	420
From units started/Introduced	59,200	100%	59,200	100%	59,200
Total	62,000		59,200		59,620
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	3,800	100%	3,800	25%	950
Total EUP	65,800		63,000		60,570