Equivalent Units of Production

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

$\backslash$table$[[,$Drawing Department,Winding Department$],[\backslash$table$[[$Work in process, September $1]],4,800$ units, $35\%$ completed,$3,500$ units, $65\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during September$]],65,800$ units,$64,500$ units$],[$Work in process, September $30,3,600$ units, $60\%$ completed,$4,800$ units, $20\%$ completed$]]$

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

This information has been collected in the Microsoft Excel Oryine file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

$\backslash$table$[[,,,],[$&$,$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 Winding Department in September,,,$],[$Inventory in process, September $30,,,],[$Total$,,|||,A$