Question

units Of production data for the two departments of pacific cable and wire company for November of the current fiscal year are as follows

for November of the current Units of production data for the two departments of Pacific Cable and Wire Company for November o fiscal year are as follows: Drawing Department Winding Department Work in process, November 1 7,300 units, 55% completed 1,500 units, 75% completed Completed and transferred to next 100,000 units 99,500 units processing department during November Work in process, November 30 5 ,500 units, 70% completed 2,000 units, 15% completed duction, determine the direct materials and a. If all direct materials are placed in process at the beginning of production determine the direct materia conversion equivalent units of production for November for the Drawing Department. If an amount is zero, e in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Conversion Equivalent Units 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 leite Direct Materials Conversion Equivalent Units 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

a		Equivalent units
	Whole units	Direct materials	Conversion
Inventory in process, November 1	7300	0	3285
Started and completed in November	92700	92700	92700
Transferred to Winding Department in November	100,000	92700	95985
Inventory in process, November 30	5500	5500	3850
Total	105,500	98200	99,835
b
		Equivalent units
	Whole units	Direct materials	Conversion
Inventory in process, November 1	1500	0	375
Started and completed in November	98000	98000	98000
Transferred to finished goods in November	99500	98000	98375
Inventory in process, November 30	2000	2000	300
Total	101,500	100,000	98675