Question

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	8,800 units, 25% completed	3,100 units, 85% completed
Completed and transferred to next processing department during November	120,600 units	119,500 units
Work in process, November 30	6,700 units, 50% completed	4,200 units, 10% 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

Feedback

When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

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

A.

	Whole units	Direct materials	Conversion
Inventory in process, November 1	8,800		6,600
Started and completed in November	111,800	111,800	111,800
Transferred to winding department in November	120,600	111,800	118,400
Inventory in process, November 30	6,700	6,700	3,350
Total	127,300	118,500	121,750

B.

	Whole units	Direct materials	Conversion
Inventory in process, November 1	3,100		465
Started and completed in November	116,400	116,400	116,400
Transferred to Finished goods in November	119,500	116,400	116,865
Inventory in process, November 30	4,200	4,200	420
Total	123,700	120,600	117,285

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