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 $17,800$ units, $30\%$ completed $3,700$ units, $80\%$ completed

Completed and transferred to next

processing department during June $106,900$ units $105,600$ units

Work in process, June $305,900$ units, $55\%$ completed $5,000$ units, $15\%$ completed

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

Question Content Area

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

Equivalent Units Conversion

Equivalent Units

Inventory in process, June $1$ fill in the blank $51$b$68$afbb$004004\_1$

$4,500$

fill in the blank $51$b$68$afbb$004004\_2$

$0$

fill in the blank $51$b$68$afbb$004004\_3$

$3,600$

Started and completed in June fill in the blank $51$b$68$afbb$004004\_4$

$57,200$

fill in the blank $51$b$68$afbb$004004\_5$

$57,200$

fill in the blank $51$b$68$afbb$004004\_6$

$57,200$

Transferred to Winding Department in June fill in the blank $51$b$68$afbb$004004\_7$

$61,700$

fill in the blank $51$b$68$afbb$004004\_8$

$57,200$

fill in the blank $51$b$68$afbb$004004\_9$

$60,800$

Inventory in process, June $30$ fill in the blank $51$b$68$afbb$004004\_10$

$3,400$

fill in the blank $51$b$68$afbb$004004\_11$

$3,400$

fill in the blank $51$b$68$afbb$004004\_12$

$1,530$

Total fill in the blank $51$b$68$afbb$004004\_13$

$65,100$

fill in the blank $51$b$68$afbb$004004\_14$

$60,600$

fill in the blank $51$b$68$afbb$004004\_15$

$62,330$

Feedback Area

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?

Question Content Area

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 Units Direct Materials

Equivalent Units Conversion

Equivalent Units

Inventory in process, June $1$ fill in the blank aa$7$ce$3$f$99028052\_1$

$2,700$

fill in the blank aa$7$ce$3$f$99028052\_2$

$0$

fill in the blank aa$7$ce$3$f$99028052\_3$

$540$

Started and completed in June fill in the blank aa$7$ce$3$f$99028052\_4$

$58,000$

fill in the blank aa$7$ce$3$f$99028052\_5$

$58,000$

fill in the blank aa$7$ce$3$f$99028052\_6$

$58,000$

Transferred to finished goods in June fill in the blank aa$7$ce$3$f$99028052\_7$

$60,700$

fill in the blank aa$7$ce$3$f$99028052\_8$

$58,000$

fill in the blank aa$7$ce$3$f$99028052\_9$

$58,540$

Inventory in process, June $30$ fill in the blank aa$7$ce$3$f$99028052\_10$

$3,700$

fill in the blank aa$7$ce$3$f$99028052\_11$

$3,700$

fill in the blank aa$7$ce$3$f$99028052\_12$

$740$

Total fill in the blank aa$7$ce$3$f$99028052\_13$

$64,400$

fill in the blank aa$7$ce$3$f$99028052\_14$

$61,700$

fill in the blank aa$7$ce$3$f$99028052\_15$

$59,280$