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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 4,600 units, 35% completed 2,000 units, 75% completed Completed and transferred to next processing department during November 63,000 units 62,300 units Work in process, November 30 3,500 units, 65% completed 2,700 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 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 Units Direct Materials Equivalent Units Conversion 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

Direct Materials Conversion Equivalent Units Equivalent Units Whole Units Inventory in process, November 1 Units started and completed in November Transferred to window department in November Inventory in process, November 30 2,990 4,600 2,990 58,400 58,400 58,400 63,000 61,390 61,390 2,275 3,500 3,500 Total 66,500 64,890 63,665 Direct Materials Conversion Equivalent Units Equivalent Units Whole Units Inventory in process, November 1 Units started and completed in November Transferred to finished goods in November Inventory in process, November 30 500 2,000 500 60,300 60,300 60,300 60,800 62,300 60,800 2,700 2,700 675 Total 65,000 63,500 61,475 2.