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	4,900 units, 55% completed	3,200 units, 60% completed
Completed and transferred to next processing department during November	67,100 units	65,900 units
Work in process, November 30	3,700 units, 55% completed	4,400 units, 25% 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

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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

Ans-a- Drawing Department:-

		Materials		Conversion Costs
Particulars	Units (a)	% of completion in the period (b)	Equivalent Units (c)= (a)*(b)	% of completion in the period (d)	Equivalent Units (e)=(a)*(d)
Work in process at the beginning	4,900	0%	0	100-55%=45%	2,205
Work completed during the period	62,200	100%	62,200	100%	62,200
Work in process at the end	3,700	100%	3,700	55%	2,035
Total	70,800		65,900		66,440

b-Winding Department:-

		Materials		Conversion Costs
Particulars	Units (a)	% of completion in the period (b)	Equivalent Units (c)= (a)*(b)	% of completion in the period (d)	Equivalent Units (e)=(a)*(d)
Work in process at the beginning	3,200	0%	0	100-60%=40%	1,280
Work completed during the period	62,700	100%	62,700	100%	62,700
Work in process at the end	4,400	100%	4,400	25%	1,100
Total	70,300		67,100		65,080