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 6,000 units, 50% completed 2,200 units, 70% completed Completed and transferred to next processing department during November 82,200 units 81,400 units Work in process, November 30 4,600 units, 65% completed 3,000 units, 25% 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".

Answer and Explanation:

As per the data given in the question,

Calculation for direct material and equivalent conversion is presented below:

Particulars Materials Conversion cost

Units (a) % of completion (b) Equivalent units (a * b) % of completion (d) Equivalent units (a * d)

Beginning WIP 6,000 units 0% 0 50%

3,000 units

Completed units 76,200 units 100% 76,200 100%

76,200 units

Ending WIP 4,600 units 100% 4,600 units 65%

2,990 units

Total 86,800 units 80,800 units

82,190 units

Working notes

1. The 50% is considered as 50% is beginning work in process so the remaining would be considered

2. The 76,200 units is come from

= 82,200 units - 6,000 units

= 76,200 units

3. And at last we total beginning WIP + completed units and ending WIP