EX 36 Equivalent units of production Units of production dat

EX 3-6 Equivalent units of production Units of production data for the two departments of Pacific Cable and Wire Company for OBJ.2 of the current fiscal year are as follows: Drawing Department 5,000 units, 40% completed Winding Department 3,200 units, 80% completed Work in process, November 1 Completed and transferred to next 95,100 units processing department during November Work in process, November 30 95,000 units 6,200 (0% completed 3,100 units, 15% completed If all direct materials are placed in processs e beginning of production, determine the direct materials and conversion equivatent units of production for November for (a) the Drawing Department and (b) the Winding Department.

Solution

Calculate equivalent unit of production :

a) Drawing department :

Calculate equivalent unit of production :

b) Winding department :

	Physical unit	%	material	%	conversion cost
Unit completed and transferred out	95000	100%	95000	100%	95000
Ending work in process	6200	100%	6200	60%	3720
Equivalent unit of production			101200		98720