Question

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 5,900 units, 25% completed 1,700 units, 75% completed Completed and transferred to next processing department during November 80,800 units 80,200 units Work in process, November 30 4,500 units, 50% completed 2,300 units, 30% 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 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total

Answer 1

Solution

A

Drawing Department
Direct material and Conversion Equivalent uunits of Production
For November
	Whole Units	Direct material Equivalent Units	Conversion Equivalent Units
Inventory in Process, November 1	5900	0	4425
Started and complated in November	74900	74900	74900
Transferred to Winding department in november	80800	74900	79325
Inventory in Peocess, november 30	4500	4500	2250
Total	85300	79400	81575

B

Winding department
Direct material and Conversion Equivalent uunits of Production
For November
	Whole Units	Direct material Equivalent Units	Conversion Equivalent Units
Inventory in Process, November 1	1700	0	425
Started and complated in November	78500	78500	78500
Transferred to Finished Goods In November	80200	78500	78925
Inventory in Peocess, november 30	2300	2300	690
Total	82500	80800	79615

Working

For requirement a

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	5,900	100%	25%	0%	75%
Units introduced	79,400
Total units to be accounted for	85,300
Completed and Transferred unit	80,800	0%	0%	100%	100%
Ending WIP	4,500	0%	0%	100%	50%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	5,900	0%	-	75%	4,425
From units started/Introduced	74,900	100%	74,900	100%	74,900
Total	80,800		74,900		79,325
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	4,500	100%	4,500	50%	2,250
Total EUP	85,300		79,400		81,575

.

Working for Requirement b

STEP 1 (FIFO)
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	1,700	100%	75%	0%	25%
Units introduced	80,800
Total units to be accounted for	82,500
Completed and Transferred unit	80,200	0%	0%	100%	100%
Ending WIP	2,300	0%	0%	100%	30%

.

STEP 2 (FIFO)
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	1,700	0%	-	25%	425
From units started/Introduced	78,500	100%	78,500	100%	78,500
Total	80,200		78,500		78,925
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	2,300	100%	2,300	30%	690
Total EUP	82,500		80,800		79,615