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 6,400 units, 40% completed 2,700 units, 60% completed Completed and transferred to next processing department during November 87,700 units 86,700 units Work in process, November 30 4,900 units, 70% completed 3,700 units, 25% 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 6,400 Started and completed in November Transferred to Winding Department in November 87,700 81,300 Inventory in process, November 30 4,900 Total 92,600 Feedback When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion? 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

a
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	6400	0	3840	=6400*(1-40%)
Started and completed in November	81300	81300	81300	=87700-6400
Transferred to Winding Department in November	87700	81300	85140
Inventory in process, November 30	4900	4900	3430	=4900*70%
Total	92600	86200	88570
b
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	2700	0	1080	=2700*(1-60%)
Started and completed in November	84000	84000	84000	=86700-2700
Transferred to finished goods in November	86700	84000	85080
Inventory in process, November 30	3700	3700	925	=3700*25%
Total	90400	87700	86005