Question

Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, July 1	500 units, 60% completed	150 units, 35% completed
Completed and transferred to next     processing department during July	7,950 units	7,800 units
Work in process, July 31	400 units, 60% completed	300 units, 20% completed

Each department uses the Weighted average method. For each department, assume that direct materials are placed in process during production.

a. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Drawing Department.

Whole units	units
Equivalent units of production	units

b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Winding Department.

Whole units	units
Equivalent units of production	units

Answer 1

	Drawing Department
Whole unit [ Completed and transferred + Work in process, July 31 = 7950 + 400 ]	8350	units
Equivalent units of production [ Completed and transferred + ( Work in process, July 31 * % Completion = 7950 + ( 400 * 60% ) ]	8190	units
	Winding Department
Whole unit [ Completed and transferred + Work in process, July 31 = 7800 + 300 ]	8100	units
Equivalent units of production [ Completed and transferred + ( Work in process, July 31 * % Completion = 7800 + ( 300 * 20% ) ]	7860	units