Question

Please fill out the blank boxes for (a) and (b). Thank you in advance! :)

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 5,000 units, 50% completed 2,100 units, 65% completed Completed and transferred to next processing department during November 68,500 units 67,700 units Work in process, November 30 3,800 units, 75% completed 2,900 units, 15% 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 "O". 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 5,000 0 2,500 Started and completed in November 63,500 63,500 63,500 ✓ Transferred to Winding Department in November 68,500 63,500 Inventory in process, November 30 3,800 3,800 Total 72,300 67,300

Answer 1

a.   Drawing Department

Direct Material And Conversion Equivalent Units

For November

	whole unit	direct material equivalent unit	conversion equivalent unit
Inventory in process,November 1	5000	0	2500
Started and completed in November	63500	63500	63500
Transferred to finished goods in November	68500	63500	66000
Inventory in process,November 30	3800	3800	2850
Total	72300	67300	68850

b. Winding Department

Direct Material And Conversion Equivalent Units

For November

	whole unit	direct material equivalent unit	conversion equivalent unit
Inventory in process,November 1	2100	0	1365
Started and completed in November	65600	65600	65600
Transferred to finished goods in November	67700	65600	66965
Inventory in process,November 30	2900	2900	435
Total	70600	68500	67400