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 5,400 units, 30% completed 2,000 units, 60% completed

Completed and transferred to next processing department during November 74,000 units 73,300 units

Work in process, November 30 4,100 units, 50% completed 2,700 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\".

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units

Inventory in process, November 1 _______ _______ _______

Started and completed in November _______ _______ _______

Transferred to finished goods in November _____ _______ _______

Inventory in process, November 30 ________ ________ _________

Total ________ ________ _________

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\".

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	________	________	________
Started and completed in November	________	________	________
Transferred to finished goods in November	________	________	________
Inventory in process, November 30	________	________	________
Total	________	________	________

Solution

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 5400 0 3780 Started and completed in November 68600 68600 68600 Transferred to finished goods in November 74000 68600 72380 Inventory in process, November 30 4100 4100 2050 Total 78100 72700 74430 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 2000 0 800 Started and completed in November 71300 71300 71300 Transferred to finished goods in November 73300 71300 72100 Inventory in process, November 30 2700 2700 270 Total 76000 74000 72370