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	7,900 units, 30% completed	1,700 units, 80% completed
Completed and transferred to next processing department during June	108,200 units	107,600 units
Work in process, June 30	6,000 units, 60% completed	2,300 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 fc4bf7fd3fe5fca_1	fill in the blank fc4bf7fd3fe5fca_2	fill in the blank fc4bf7fd3fe5fca_3
Started and completed in June	fill in the blank fc4bf7fd3fe5fca_4	fill in the blank fc4bf7fd3fe5fca_5	fill in the blank fc4bf7fd3fe5fca_6
Transferred to Winding Department in June	fill in the blank fc4bf7fd3fe5fca_7	fill in the blank fc4bf7fd3fe5fca_8	fill in the blank fc4bf7fd3fe5fca_9
Inventory in process, June 30	fill in the blank fc4bf7fd3fe5fca_10	fill in the blank fc4bf7fd3fe5fca_11	fill in the blank fc4bf7fd3fe5fca_12
Total	fill in the blank fc4bf7fd3fe5fca_13	fill in the blank fc4bf7fd3fe5fca_14	fill in the blank fc4bf7fd3fe5fca_15

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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 3e5e2a05cf84033_1	fill in the blank 3e5e2a05cf84033_2	fill in the blank 3e5e2a05cf84033_3
Started and completed in June	fill in the blank 3e5e2a05cf84033_4	fill in the blank 3e5e2a05cf84033_5	fill in the blank 3e5e2a05cf84033_6
Transferred to finished goods in June	fill in the blank 3e5e2a05cf84033_7	fill in the blank 3e5e2a05cf84033_8	fill in the blank 3e5e2a05cf84033_9
Inventory in process, June 30	fill in the blank 3e5e2a05cf84033_10	fill in the blank 3e5e2a05cf84033_11	fill in the blank 3e5e2a05cf84033_12
Total	fill in the blank 3e5e2a05cf84033_13	fill in the blank 3e5e2a05cf84033_14	fill in the blank 3e5e2a05cf84033_15