Homework SourseUnits of production data for the two departments of Continen
Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows:
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\".
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\".
| Drawing Department | Winding Department | |
| Work in process, November 1 | 6,800 units, 55% completed | 2,300 units, 60% completed |
| Completed and transferred to next processing department during November | 93,200 units | 92,400 units |
| Work in process, November 30 | 5,200 units, 45% completed | 3,100 units, 20% completed |
Solution
SOLUTION
(A)
Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For November
(B)
Winding Department
Direct Materials and Conversion Equivalent Units of Production
For November
| Particulars | Units (a) | Materials % of completion in the period (b) | Materials Equivalent units (c=a*b) | Conversion cost % of completion in the period (d) | Conversion cost Equivalent units (e=a*d) |
| Work in progress at the beginning | 6,800 | 0% | 0 | 100-55=45% | 3,060 |
| Work completed during the period (93,200-6,800) | 86,400 | 100% | 86,400 | 100% | 86,400 |
| Work in progress at the end | 5,200 | 100% | 5,200 | 45% | 2,340 |
| Total | 98,400 | 91,600 | 91,800 |
