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Equivalent Units of Production

Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

Drawing Department Winding Department

Work in process, September $17,100$ units, $45\%$ completed $2,200$ units, $90\%$ completed

Completed and transferred to next

processing department during September $97,300$ units $96,500$ units

Work in process, September $305,400$ units, $65\%$ completed $3,000$ units, $30\%$ completed

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

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description Whole Units Direct Materials

Equivalent Units Conversion

Equivalent Units

Inventory in process, September $1$ Inventory in process, September $1$

$7,100$

Inventory in process, September $1$

$0$

Inventory in process, September $1$

Started and completed in September Started and completed in September

$90,200$

Started and completed in September

$90,200$

Started and completed in September

$90,200$

Transferred to Winding Department in September Transferred to Winding Department in September

$97,300$

Transferred to Winding Department in September

$90,200$

Transferred to Winding Department in September

Inventory in process, September $30$ Inventory in process, September $30$

$5,400$

Inventory in process, September $30$

$5,400$

Inventory in process, September $30$

$3,510$

Total Total

$102,700$

Total

$95,600$

Total

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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?

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

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description Whole Units Direct Materials

Equivalent Units Conversion

Equivalent Units

Inventory in process, September $1$ Inventory in process, September $1$

$2,200$

Inventory in process, September $1$

$0$

Inventory in process, September $1$

Started and completed in September Started and completed in September

$94,300$

Started and completed in September

$94,300$

Started and completed in September

$94,300$

Transferred to finished goods in September Transferred to finished goods in September

$96,500$

Transferred to finished goods in September

$94,300$

Transferred to finished goods in September

Inventory in process, September $30$ Inventory in process, September $30$

$3,000$

Inventory in process, September $30$

$3,000$

Inventory in process, September $30$

$900$

Total Total

$99,500$

Total

$97,300$

Total

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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?

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Partially correct