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 6,700 units, 30% completed 3,400 units, 80% completed Completed and transferred to next processing department during November 91,800 units 90,600 units Work in process, November 30 5,100 units, 55% completed 4,600 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

Answer:

(a) Drawing Dept :-

	Whole Units	Direct Material Equivalent Units	Conversion Equivalent Units
Inventory in Process, Nov 1	6700	0	(6700* 70%) =4690
Started & Completed in November	85100	85100	85100
Transfer to Winding Dept in November	91800	85100	89790
Inventory in Process, Nov 30	5100	5100	(5100* 55%) =2805
Total	96900	90200	92595

(b) Winding Dept :-

	Whole Units	Direct Material Equivalent Units	Conversion Equivalent Units
Inventory in Process, Nov 1	3400	0	(3400 * 20%) =680
Started & Completed in November	87200	87200	87200
Transfer to Winding Dept in November	90600	87200	87880
Inventory in Process, Nov 30	4600	4600	(4600* 15%) =690
Total	95200	91800	88570