eBook Show Me How Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department 4,700 units, 50% completed 2,300 units, 90% completed Work in process, June 1 64,400 units 63,600 units Completed and transferred to next processing department during June Work in process, June 30 3,600 units, 45% completed 3,100 units, 20% 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 "O". Drawing Department Direct Materials and Conversion Equivalent Units of Production For June Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 4,700 2,350 X 0X Started and completed in June 59,700 59,700 59,700 Transferred to Winding Department in June 64,400 62,050 x 59,700 x Inventory in process, June 30 3,600 1,620 X 1,620 Total 68,000 63,670 x 61,320 Feedback Check My Work 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 inver 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 Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, June 1 2,300 230 X 0 X Started and completed in June 61,300 61,300 61,300 Transferred to finished goods in June 63,600 61,530 X 61,300X Inventory in process, June 30 3,100 620 X 620 Total 66,700 62,150 X 61,920 X Feedback