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Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for November of the currer fiscal year are as follows: Drawing Department Winding Department 7,800 units, 35% 2,100 units, 70% completed completed Work in process, November 1 Completed and transferred to next processing department during November 106,900 units 106,100 units Work in process, November 30 5,900 units, 65% completed 2,900 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 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 "O". 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 Total

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