Equivalent Units of Production

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

Drawing DepartmentWinding Department

Work in process, June 14,900 units, 40% completed1,900 units, 65% completed

Completed and transferred to next processing department during June67,100 units66,400 units

Work in process, June 303,700 units, 75% completed2,600 units, 25% 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 "0".

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For June

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent Units

Inventory in process, June 1

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June 30

Total

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?

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

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent Units

Inventory in process, June 1

Started and completed in June

Transferred to finished goods in June

Inventory in process, June 30

Total