Question

Equivalent Units of Production

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

Drawing Department Winding Department Work in process, November 1 8,800 units, 50% completed 1,500 units, 85% completed Completed and transferred to next processing department during November 120,600 units 120,100 units Work in process, November 30 6,700 units, 60% completed 2,000 units, 20% 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

a
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	8800	0	4400	=8800*(1-50%)
Started and completed in November	111800	111800	111800	=120600-8800
Transferred to Winding Department in November	120600	111800	116200
Inventory in process, November 30	6700	6700	4020	=6700*60%
Total	127300	118500	120220
b
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	1500	0	225	=1500*(1-85%)
Started and completed in November	118600	118600	118600	=120100-1500
Transferred to finished goods in November	120100	118600	118825
Inventory in process, November 30	2000	2000	400	=2000*20%
Total	122100	120600	119225