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	6,200 units, 25% completed	3,200 units, 75% completed
Completed and transferred to next processing department during November	84,900 units	83,700 units
Work in process, November 30	4,700 units, 65% completed	4,400 units, 20% 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

Requirement a

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	6200	0	4650
Started and completed in November	78700	78700	78700
Transferred to Winding Department in November	84900	78700	83350
Inventory in process, November 30	4700	4700	3055
Total	89600	83400	86405

Working

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	6,200	100%	25%	0%	75%
Units introduced	83,400
Total units to be accounted for	89,600
Completed and Transferred unit	84,900	0%	0%	100%	100%
Ending WIP	4,700	0%	0%	100%	65%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	6,200	0%	-	75%	4,650
From units started/Introduced	78,700	100%	78,700	100%	78,700
Total	84,900		78,700		83,350
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	4,700	100%	4,700	65%	3,055
Total EUP	89,600		83,400		86,405

Requirement b

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	3200	0	800
Started and completed in November	80500	80500	80500
Transferred to Winding Department in November	83700	80500	81300
Inventory in process, November 30	4400	4400	880
Total	88100	84900	82180

Working

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	3,200	100%	75%	0%	25%
Units introduced	84,900
Total units to be accounted for	88,100
Completed and Transferred unit	83,700	0%	0%	100%	100%
Ending WIP	4,400	0%	0%	100%	20%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	3,200	0%	-	25%	800
From units started/Introduced	80,500	100%	80,500	100%	80,500
Total	83,700		80,500		81,300
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	4,400	100%	4,400	20%	880
Total EUP	88,100		84,900		82,180