Equivalent Units of Production Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 Drawing Department 8,700 units, 55% completed Winding Department 1,700 units, 85% completed 119,200 units 118,600 units 6,600 units, 55% completed 2,300 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 Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, June 1 8.700 V 0 Started and completed in June 110.500 110.500 5220 X 110300 Transferred to Winding Department in June 119.200 110.500 115.720 X Inventory in process, June 30 6,600 6.600 2970 X Total 125.800 117100 118690 X 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 inventory with respect to materials and conversion? For June Whole Units Direct Materials < Inventory in process, June 1 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 Conversion Equivalent Units quivalent Units 1.600 X 0 5.220 x Started and completed in June 11.700 X 117,000 X 117000 X Transferred to finished goods in June 110.600 117.000 X 117360 X Inventory in process, June 30 Total 2200 X 120.000 X 2.200 X 440 X 119.200 118000 X Feedback Check My Work