Equivalent Units of Production

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

$\backslash$table$[[$Work in process, September $1,$Drawing Department,Winding Department$],[$Completed and transferred to next,$8,200$ units, $40\%$ completed,$2,700$ units, $65\%$ completed$],[$processing department during September,$112,300$ units,$111,300$ units$],[$Work in process, September $30,6,200$ units, $75\%$ completed,$3,700$ units, $20\%$ completed$]]$

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description

Inventory in process, September $1$

Started and completed in September

Transferred to Winding Department in September

Inventory in process, September $30$

Total

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For September

$\backslash$table$[[$Line Item Description,Whole Units,$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, September $1,,,],[$Started and completed in September,,,$],[$Transferred to finished goods in September,,,$],[$Inventory in process, September $30,,,],[$Total$,,,]]$