Equivalent Units of ProductionUnits of production data for the two departments of ContinentalCable and...Equivalent...

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Accounting


Equivalent Units of Production

Units of production data for the two departments of ContinentalCable and Wire Company for November of the current fiscal year areas follows:

Drawing DepartmentWinding Department
Work in process, November 16,200 units, 35% completed3,100 units, 65% completed
Completed and transferred to next processing department duringNovember84,900 units83,800 units
Work in process, November 304,700 units, 65% completed4,200 units, 30% completed

a. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Drawing Department. If an amount is zero, enter in"0".

Drawing Department
Direct Materials and Conversion Equivalent Units ofProduction
For November
Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent Units
Inventory in process, November 1
Started and completed in November
Transferred to Winding Department in November
Inventory in process, November 30
Total

Feedback

b. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Winding Department. If an amount is zero, enter in"0".

Winding Department
Direct Materials and Conversion Equivalent Units ofProduction
For November
Whole UnitsDirect Materials Equivalent UnitsConversion 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 & Explanation Solved by verified expert
4.2 Ratings (745 Votes)

  • [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

                          6,200

                              -  

                  4,030 [6200 x 65%]

Started and completed in November

                        78,700

                     78,700

               78,700

Transferred to Winding Department in November

                        84,900

                     78,700

               82,730

Inventory in process, November 30

                          4,700

                       4,700

                  3,055 [4700 x 65%]

Total

                        89,600

                     83,400

               85,785

  • [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

              3,100

                           -  

                             1,085 [3100 x 35%]

Started and completed in November

           80,700

                  80,700

                           80,700

Transferred to finished goods in November

           83,800

                  80,700

                           81,785

Inventory in process, November 30

              4,200

                    4,200

                             1,260 [4200 x 30%]

Total

           88,000

                  84,900

                           83,045


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Transcribed Image Text

In: AccountingEquivalent Units of ProductionUnits of production data for the two departments of ContinentalCable and...Equivalent Units of ProductionUnits of production data for the two departments of ContinentalCable and Wire Company for November of the current fiscal year areas follows:Drawing DepartmentWinding DepartmentWork in process, November 16,200 units, 35% completed3,100 units, 65% completedCompleted and transferred to next processing department duringNovember84,900 units83,800 unitsWork in process, November 304,700 units, 65% completed4,200 units, 30% completeda. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Drawing Department. If an amount is zero, enter in"0".Drawing DepartmentDirect Materials and Conversion Equivalent Units ofProductionFor NovemberWhole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, November 1Started and completed in NovemberTransferred to Winding Department in NovemberInventory in process, November 30TotalFeedbackb. If all direct materials are placed inprocess at the beginning of production, determine the directmaterials and conversion equivalent units of production forNovember for the Winding Department. If an amount is zero, enter in"0".Winding DepartmentDirect Materials and Conversion Equivalent Units ofProductionFor NovemberWhole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, November 1Started and completed in NovemberTransferred to finished goods in NovemberInventory in process, November 30Total

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