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	4,800 units, 55% completed	2,700 units, 90% completed
Completed and transferred to next processing department during June	65,800 units	64,800 units
Work in process, June 30	3,600 units, 50% completed	3,700 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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 714b08fb2f96076_1	fill in the blank 714b08fb2f96076_2	fill in the blank 714b08fb2f96076_3
Started and completed in June	fill in the blank 714b08fb2f96076_4	fill in the blank 714b08fb2f96076_5	fill in the blank 714b08fb2f96076_6
Transferred to Winding Department in June	fill in the blank 714b08fb2f96076_7	fill in the blank 714b08fb2f96076_8	fill in the blank 714b08fb2f96076_9
Inventory in process, June 30	fill in the blank 714b08fb2f96076_10	fill in the blank 714b08fb2f96076_11	fill in the blank 714b08fb2f96076_12
Total	fill in the blank 714b08fb2f96076_13	fill in the blank 714b08fb2f96076_14	fill in the blank 714b08fb2f96076_15

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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank ad014dfe4ffc05a_1	fill in the blank ad014dfe4ffc05a_2	fill in the blank ad014dfe4ffc05a_3
Started and completed in June	fill in the blank ad014dfe4ffc05a_4	fill in the blank ad014dfe4ffc05a_5	fill in the blank ad014dfe4ffc05a_6
Transferred to finished goods in June	fill in the blank ad014dfe4ffc05a_7	fill in the blank ad014dfe4ffc05a_8	fill in the blank ad014dfe4ffc05a_9
Inventory in process, June 30	fill in the blank ad014dfe4ffc05a_10	fill in the blank ad014dfe4ffc05a_11	fill in the blank ad014dfe4ffc05a_12
Total	fill in the blank ad014dfe4ffc05a_13	fill in the blank ad014dfe4ffc05a_14	fill in the blank ad014dfe4ffc05a_15