Question

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	2,000 units, 70% completed
Completed and transferred to next    processing department during June	102,800 units	102,100 units
Work in process, June 30	5,700 units, 75% completed	2,700 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
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
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".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
Started and completed in June
Transferred to finished goods in June
Inventory in process, June 30
Total

Answer 1

Solution:

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, June 1[a]	7500	0	5625
Started and completed in June [b]	95300	95300	95300
Transferred to Winding Department in June[c=a+b]	102800	95300	100925
Inventory in process, June 30 [d]	5700	5700	4275
Total [c+d]	108500	101000	105200
Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, June 1 [a]	2000	0	600
Started and completed in June [b]	100100	100100	100100
Transferred to finished goods in June [c=a+b]	102100	100100	100700
Inventory in process, June 30 [d]	2700	2700	675
Total [c+d]	104800	102800	101375

Working:

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, June 1[a]	7500	0	7500*75/100
Started and completed in June [b]	102800-7500	95300	95300
Transferred to Winding Department in June[c=a+b]	102800	95300	5625+95300
Inventory in process, June 30 [d]	5700	5700	4275
Total [c+d]	102800+5700	95300+5700	100925+4275
Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials	Conversion
		Equivalent Units	Equivalent Units
Inventory in process, June 1 [a]	2000	0	2000*30/100
Started and completed in June [b]	100100	100100	100100
Transferred to finished goods in June [c=a+b]	102100	100100	600+100100
Inventory in process, June 30 [d]	2700	2700	2700*25/100
Total [c+d]	104800	102800	101375