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
Work in process, June 1	6,000 units, 35% completed	3,800 units, 75% completed
Completed and transferred to next processing department during June	82,200 units	80,800 units
Work in process, June 30	4,600 units, 50% completed	5,200 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.

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".