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Units of production data for the two departments of Continental Cable and Wire Company for November...

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 8,500 units, 20% completed 2,800 units, 60% completed Completed and transferred to next processing department during November 116,500 units 115,500 units Work in process, November 30 6,500 units, 50% completed 3,800 units, 15% 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
Business   Accounting   
0 0
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Homework Answers

Answer #1

a.

Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, November 1 8500 0 6800
Started and completed in November 108000 108000 108000
Transferred to Winding Department in November 116500 108000 114800
Inventory in process, November 30 6500 6500 3250
Total 123000 114500 118050

b.

Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, November 1 2800 0 1120
Started and completed in November 112700 112700 112700
Transferred to finished goods in November 115500 112700 113820
Inventory in process, November 30 3800 3800 570
Total 119300 116500 114390
0 0
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