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	8,100 units, 45% completed	2,500 units, 85% completed
Completed and transferred to next processing department during June	111,000 units	110,100 units
Work in process, June 30	6,200 units, 85% completed	3,400 units, 15% completed

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

Question Content Area

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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 4e4d2dfa8070060_1	fill in the blank 4e4d2dfa8070060_2	fill in the blank 4e4d2dfa8070060_3
Started and completed in June	fill in the blank 4e4d2dfa8070060_4	fill in the blank 4e4d2dfa8070060_5	fill in the blank 4e4d2dfa8070060_6
Transferred to Winding Department in June	fill in the blank 4e4d2dfa8070060_7	fill in the blank 4e4d2dfa8070060_8	fill in the blank 4e4d2dfa8070060_9
Inventory in process, June 30	fill in the blank 4e4d2dfa8070060_10	fill in the blank 4e4d2dfa8070060_11	fill in the blank 4e4d2dfa8070060_12
Total	fill in the blank 4e4d2dfa8070060_13	fill in the blank 4e4d2dfa8070060_14	fill in the blank 4e4d2dfa8070060_15

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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?

Question Content Area

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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 3bfd91fec04d058_1	fill in the blank 3bfd91fec04d058_2	fill in the blank 3bfd91fec04d058_3
Started and completed in June	fill in the blank 3bfd91fec04d058_4	fill in the blank 3bfd91fec04d058_5	fill in the blank 3bfd91fec04d058_6
Transferred to finished goods in June	fill in the blank 3bfd91fec04d058_7	fill in the blank 3bfd91fec04d058_8	fill in the blank 3bfd91fec04d058_9
Inventory in process, June 30	fill in the blank 3bfd91fec04d058_10	fill in the blank 3bfd91fec04d058_11	fill in the blank 3bfd91fec04d058_12
Total	fill in the blank 3bfd91fec04d058_13	fill in the blank 3bfd91fec04d058_14	fill in the blank 3bfd91fec04d058_15