Question

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	5,000 units, 40% completed	3,200 units, 80% completed
Completed and transferred to next processing department during November	95,000 units	95,100 units
Work in process, November 30	6,200 units, 60% completed	3,100 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

Answer 1

Assumption : Weighted average method :

a) Drawing department :

	Whole Units	Direct material equivalent units	Conversion Equivalent units
Inventory in process, November 1	5000	5000	5000
Started and completed in November	90000	90000	90000
Transferred to Winding Department in November	95000	95000	95000
Inventory in process, November 30	6200	6200	6200*60% = 3720
Total	101200	101200	98720

Assumption : Weighted average method :

b) Winding department :

	Whole Units	Direct material equivalent units	Conversion Equivalent units
Inventory in process, November 1	3200	3200	3200
Started and completed in November	91900	91900	91900
Transferred to finished goods in Novembe	95100	95100	95100
Inventory in process, November 30	3100	3100	3100*15% = 465
Total	98200	98200	95565