A if all direct materials are placed in process at the begin


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 “0”.

B)- if all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent of production for November for the Winding Department. If an amount is zero, enter “0”.



Calodator Urits of prodstion data for the two departments of Contnent al Cable and Wire Company for Novenber of the crrent fscal year are as follows Departest Work in process, November 1 completed Completed and trandferred to nest prcessing department daring Novenber 4,000 units, 65% 2,000 wits, 20% Work in prcess, November 30 Drawing Department Mated and completed i Wing Department Preman

Solution

Solution A:

Solution B:

From beginning inventory
Material - 0%
Conversion - 90%
Drawing department
Computation of Equivalent unit (FIFO)
Particulars Physical units Material Conversion
Units to be accounted for:
Beginning WIP Inventory 5600
Units started this period 75400
Total unit to be accounted for 81000
Units Accounted for:
Units completed and transferred out:
From beginning inventory
Material - 0%
Conversion - 65%
5600 0 3640
Started and completed currently 71100 71100 71100
Transferred to Winding department in november 76700 71100 74740
Units in ending WIP
Material - 100%
Conversion - 65%
4300 4300 2795
Total units accounted for 81000 75400 77535
 A)- if all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production

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