3. Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, June 1	6,100 units, 45% completed	3,000 units, 70% completed
Completed and transferred to next processing department during June	83,600 units	82,500 units
Work in process, June 30	4,600 units, 85% completed	4,100 units, 30% completed

Production begins in the Drawing Department and finishes in the Winding Department.

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 June for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department Direct Materials and Conversion Equivalent Units of Production For June

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank f9f9df066f9504a_1	fill in the blank f9f9df066f9504a_2	fill in the blank f9f9df066f9504a_3
Started and completed in June	fill in the blank f9f9df066f9504a_4	fill in the blank f9f9df066f9504a_5	fill in the blank f9f9df066f9504a_6
Transferred to Winding Department in June	fill in the blank f9f9df066f9504a_7	fill in the blank f9f9df066f9504a_8	fill in the blank f9f9df066f9504a_9
Inventory in process, June 30	fill in the blank f9f9df066f9504a_10	fill in the blank f9f9df066f9504a_11	fill in the blank f9f9df066f9504a_12
Total	fill in the blank f9f9df066f9504a_13	fill in the blank f9f9df066f9504a_14	fill in the blank f9f9df066f9504a_15

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 June for the Winding Department. If an amount is zero, enter in "0".

Winding Department Direct Materials and Conversion Equivalent Units of Production For June

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
Started and completed in June
Transferred to finished goods in June
Inventory in process, June 30

Total

4.

1. The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

   ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
   Date		Item	Debit		Credit		Balance
   							Debit		Credit
   Dec.	1	Bal., 4,500 units, 2/5 completed					9,450
   	31	Direct materials, 81,000 units	145,800				155,250
   	31	Direct labor	42,180				197,430
   	31	Factory overhead	23,724				221,154
   	31	Goods finished, 82,200 units			213,630		7,524
   	31	Bal., ? units, 3/5 completed					7,524

   a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

   1. Direct materials cost per equivalent unit
   2. Conversion cost per equivalent unit
   3. Cost of the beginning work in process completed during December
   4. Cost of units started and completed during December
   5. Cost of the ending work in process

   b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or remain the same in December?

   DecreaseIncreaseRemain the same