entsChapter AssignmentsChapter 20Acct 2012 Chapter 20 Assignment Spring 2018 2012 Chapter 20 Assignment Spring 2018 2? PART 1 Units of production data for two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Dawing DepartmentWinding Department work in Process November 1st | 5,000 units, 40% completed Completed and transferred to the next processing department 95,000 units during November Work in Process November 30th 6,200 units, 60% completed 3,200 units, 80% completed 95,100 units 3,100 units, 15% completed If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for (a) the Drawing Department and (b) the Winding Department PART 2 Austin Co. manufactures a product called Aster in a three-process series. All materials are introduced at the beginning of the first process. Austin uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of December follow: Units Completion Cost Work in process inventory: December 1 12,000 60% $140,400 MacBook Pro 6 7 8 9 0