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Equivalent Units of Production Units of production data for the two departments of Continental Cable and...

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 6,900 units, 25% completed 3,500 units, 60% completed
Completed and transferred to next processing department during November 94,500 units 93,200 units
Work in process, November 30 5,200 units, 75% completed 4,800 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
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0 0
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Homework Answers

Answer #1

a.

Drawing Department
whole Units Equivalent Units
Direct materials conversion
inventory in process, Nov 1 (0%, 75%) 6900 0 5175
started and completed (94500-6900) 87600 87600 87600
transferred to Winding Department in Nov 94500 87600 92775
inventory in process, Nov 30 (100%, 75%) 5200 5200 3900
Total 99700 92800 96675

b.

Winding Department
whole Units Equivalent Units
Direct materials conversion
inventory in process, Nov 1 (0%, 40%) 3500 0 1400
started and completed (93200-3500) 89700 89700 89700
transferred to Finished goods in Nov 93200 89700 91100
inventory in process, Nov 30 (100%, 20%) 4800 4800 960
Total 98000 94500 92060
0 0
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