Question

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	7,800 units, 20% completed	2,200 units, 60% completed
Completed and transferred to next processing department during November	106,900 units	106,100 units
Work in process, November 30	5,900 units, 45% completed	3,000 units, 10% 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

Solution:

Drawing Department
	whole Units	Equivalent Units
	Direct materials	conversion
inventory in process, Nov 1 (0%, 80%)	7800	0	6240
started and completed (106900-7800)	99100	99100	99100
transferred to Winding Department in Nov	106900	99100	105340
inventory in process, Nov 30 (100%, 45%)	5900	5900	2655
Total	112800	105000	107995

Winding Department
	whole Units	Equivalent Units
	Direct materials	conversion
inventory in process, Nov 1 (0%, 40%)	2200	0	880
started and completed (106100-2200)	103900	103900	103900
transferred to Finished goods in Nov	106100	103900	104780
inventory in process, Nov 30 (100%, 10%)	3000	3000	300
Total	109100	106900	105080