Question

Please help with the Red X's in part (b), it states my math is incorrect but I'm not sure how. Thanks in advance! :)

Equivalent Units of Production 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 5,000 units, 50% completed 2,100 units, 65% completed Completed and transferred to next processing department during November 68,500 units 67,700 units Work in process, November 30 3,800 units, 75% completed 2,900 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 "O". 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 5,000 0 2,500 Started and completed in November 63,500 63,500 63,500 Transferred to Winding Department in November 68,500 63,500 66,000 Inventory in process, November 30 3,800 3,800 2,850 Total 72,300 67,300 68,850

Answer 1

Solution b:

Winding department Whole Units Equivalent units Equivalent units Direct Materials | Conversion Direct Ma 8 Work in Process, Nov 1 (0% Material, 35% conversion this period) Started and completed during November Transferred to finished goods in november Inventory in Process, Nov 30 (100% Material, 15% conversion) Total Units 21001 65600 67700 65600 65600 735 65600 66335 10 11 2900 70600 2900 68500 435 66770 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 -) Sheet74 Sheet75 Sheet49 (2) Sheet76 ) She

Note:

Inventor in process on November 1 (equivalent units for conversion) will be 35% completed in November because 65% is already completed. Therefore 2100*35% = 735