Question

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

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

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

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