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

Homework Answers

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
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