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	4,700 units, 55% completed	3,700 units, 70% completed
Completed and transferred to next processing department during June	64,400 units	63,100 units
Work in process, June 30	3,600 units, 60% completed	5,000 units, 10% 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 082f4efa9061fb5_1	fill in the blank 082f4efa9061fb5_2	fill in the blank 082f4efa9061fb5_3
Started and completed in June	fill in the blank 082f4efa9061fb5_4	fill in the blank 082f4efa9061fb5_5	fill in the blank 082f4efa9061fb5_6
Transferred to Winding Department in June	fill in the blank 082f4efa9061fb5_7	fill in the blank 082f4efa9061fb5_8	fill in the blank 082f4efa9061fb5_9
Inventory in process, June 30	fill in the blank 082f4efa9061fb5_10	fill in the blank 082f4efa9061fb5_11	fill in the blank 082f4efa9061fb5_12
Total	fill in the blank 082f4efa9061fb5_13	fill in the blank 082f4efa9061fb5_14	fill in the blank 082f4efa9061fb5_15

Feedback

When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

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	fill in the blank 85541af49076011_1	fill in the blank 85541af49076011_2	fill in the blank 85541af49076011_3
Started and completed in June	fill in the blank 85541af49076011_4	fill in the blank 85541af49076011_5	fill in the blank 85541af49076011_6
Transferred to finished goods in June	fill in the blank 85541af49076011_7	fill in the blank 85541af49076011_8	fill in the blank 85541af49076011_9
Inventory in process, June 30	fill in the blank 85541af49076011_10	fill in the blank 85541af49076011_11	fill in the blank 85541af49076011_12
Total	fill in the blank 85541af49076011_13	fill in the blank 85541af49076011_14	fill in the blank 85541af49076011_15