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: Drawing Department Winding Department Work in process, November 1 5,100 units, 35% completed 1,500 units, 80% completed Completed and transferred to next processing department during November 69,900 units 69,400 units Work in process, November 30 3,900 units, 55% completed 2,000 units, 10% 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 \"0\".
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\".
Solution
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
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
| Material | Conversion | |
| Beginning work in process | 5100 | 5100 |
| Started and completed (69900-5100) | 64800 | 64800 |
| Completed and transferred | 69900 | 69900 |
| Ending work in process | 3900 | 2145 |
| Total equivalent unit | 73800 | 72045 |
