Units 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: 1. Drawing Department 4,700 units, 20% completed Winding Department 3,000 units, 60% Work in process, November 1 completed 63,300 units 4,100 units, 30% Completed and transferred to next processing department during November 64,400 units Work in process, November 30 3,600 units, 50% completed completed 2. 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 DirectConversion Whole Materials Units Equivalent Equivalent Units Units Inventory in process November Started and completed in November Transferred to Winding Department in November Inventory in process November 30 Total

Solution

(a) Drawing Dept :-

Whole Units

Direct Material Equivalent Units

Conversion Equivalent Units

Inventory in Process, Nov 1

4700

0

(4700 * 80%)

=3760

Started & Completed in November

59700

59700

59700

Transfer to Winding Dept in November

64400

59700

63460

Inventory in Process, Nov 30

3600

3600

(3600 * 50%)

=1800

Total

68000

63300

65260

(b) Winding Dept :-

Whole Units

Direct Material Equivalent Units

Conversion Equivalent Units

Inventory in Process, Nov 1

3000

0

(3000 * 40%)

=1200

Started & Completed in November

60300

60300

60300

Transfer to Winding Dept in November

63300

60300

61500

Inventory in Process, Nov 30

4100

4100

(4100 * 30%)

=1230

Total

67400

63300

62730

	Whole Units	Direct Material Equivalent Units	Conversion Equivalent Units
Inventory in Process, Nov 1	4700	0	(4700 * 80%) =3760
Started & Completed in November	59700	59700	59700
Transfer to Winding Dept in November	64400	59700	63460
Inventory in Process, Nov 30	3600	3600	(3600 * 50%) =1800
Total	68000	63300	65260