1. Equivalent Units of Materials Cost

The Filling Department of Eve Cosmetics Company had 3,900 ounces in beginning work in process inventory (20% complete). During the period, 64,800 ounces were completed. The ending work in process inventory was 3,200 ounces (90% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

_______ units

2. Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 10,500 ounces in beginning work in process inventory (30% complete). During the period, 81,100 ounces were completed. The ending work in process inventory was 6,500 ounces (90% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

___________ units

3. Equivalent Units of Production

The Converting Department of Soft Touch Towel and Tissue Company had 720 units in work in process at the beginning of the period, which were 70% complete. During the period, 15,200 units were completed and transferred to the Packing Department. There were 800 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production.

Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".

Soft Touch Towel and Tissue Company
Number of Equivalent Units of Production
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total

4. Equivalent Units of Production

Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, November 1	5,500 units, 35% completed	1,600 units, 60% completed
Completed and transferred to next processing department during November	75,400 units	74,800 units
Work in process, November 30	4,200 units, 80% completed	2,200 units, 30% 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".

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
Started and completed in November
Transferred to Winding Department 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