Question

Equivalent Units of Production 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 5,600 units, 20% completed 1,700 units, 75% completed

Completed and transferred to next processing department during November 76,700 units 76,100 units Work in process, November 30 4,300 units, 45% completed 2,300 units, 30% 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 Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

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

Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

Answer 1

Part A

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 (5600*0%); (5600*80%)	5600	0	4480
Started and completed in November	71100	71100	71100
Transferred to Winding Department in November	76700	71100	75580
Inventory in process, November 30 (4300*100%); (4300*45%)	4300	4300	1935
Total	81000	75400	77515

Started and completed in November = 76700-5600 =71100

Part B

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 (1700*0%); (170*25%)	1700	0	425
Started and completed in November	74400	74400	74400
Transferred to Winding Department in November	76100	74400	74825
Inventory in process, November 30 (2300*100%); (2300*30%)	2300	3300	690
Total	78400	77700	75515