Question

Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 7,500 units, 25% completed 2,600 units, 65% completed Completed and transferred to next 102,800 units 101,900 units processing department during June Work in process, June 30 5,700 units, 60% completed 3,500 units, 25% completed Production begins in the Drawing Department and finishes in the Winding Department. 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 June for the Drawing Department. If an amount is zero, enter in "0". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 7,500 Started and completed in June Transferred to Winding Department in June Inventory in process, June 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 June for the Winding Department. If an amount is zero, enter in "0".

Answer 1

Answer

• Requirement asked

Drawing Department
	Whole Units	Direct Material Equivalent Units	Conversion Equivalent Units
Inventory In Process June 1	7,500	-	5,625
Started & Completed	95,300	95,300	95,300
Transferred to Winding Department	102,800	95,300	100,925
Inventory in Process, June 30	5,700	5,700	3,420
Total	108,500	101,000	104,345
Winding Department
	Whole Units	Direct Material Equivalent Units	Conversion Equivalent Units
Inventory In Process June 1	2,600	-	910
Started & Completed	99,300	99,300	99,300
Transferred to finished goods	101,900	99,300	100,210
Inventory in Process, June 30	3,500	3,500	875
Total	105,400	102,800	101,085