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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 DepartmentWinding Department
Work in process, November 15,000 units, 40% completed3,200 units, 80% completed
Completed and transferred to next processing department during November95,000 units95,100 units
Work in process, November 306,200 units, 60% completed3,100 units, 15% completed

Question Content Area

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”.

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent Units
Inventory in process, November 1fill in the blank bc1aad04cf9106b_1fill in the blank bc1aad04cf9106b_2fill in the blank bc1aad04cf9106b_3
Started and completed in Novemberfill in the blank bc1aad04cf9106b_4fill in the blank bc1aad04cf9106b_5fill in the blank bc1aad04cf9106b_6
Transferred to Winding Department in Novemberfill in the blank bc1aad04cf9106b_7fill in the blank bc1aad04cf9106b_8fill in the blank bc1aad04cf9106b_9
Inventory in process, November 30fill in the blank bc1aad04cf9106b_10fill in the blank bc1aad04cf9106b_11fill in the blank bc1aad04cf9106b_12
Totalfill in the blank bc1aad04cf9106b_13fill in the blank bc1aad04cf9106b_14fill in the blank bc1aad04cf9106b_15

Question Content Area

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”.

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent Units
Inventory in process, November 1fill in the blank 635608ff5022fa5_1fill in the blank 635608ff5022fa5_2fill in the blank 635608ff5022fa5_3
Started and completed in Novemberfill in the blank 635608ff5022fa5_4fill in the blank 635608ff5022fa5_5fill in the blank 635608ff5022fa5_6
Transferred to finished goods in Novemberfill in the blank 635608ff5022fa5_7fill in the blank 635608ff5022fa5_8fill in the blank 635608ff5022fa5_9
Inventory in process, November 30fill in the blank 635608ff5022fa5_10fill in the blank 635608ff5022fa5_11fill in the blank 635608ff5022fa5_12
Total