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	7,000 units, 25% completed	2,400 units, 60% completed
Completed and transferred to next processing department during June	95,900 units	95,000 units
Work in process, June 30	5,300 units, 45% completed	3,300 units, 30% 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 b2c9a0f23fbc017_1	fill in the blank b2c9a0f23fbc017_2	fill in the blank b2c9a0f23fbc017_3
Started and completed in June	fill in the blank b2c9a0f23fbc017_4	fill in the blank b2c9a0f23fbc017_5	fill in the blank b2c9a0f23fbc017_6
Transferred to Winding Department in June	fill in the blank b2c9a0f23fbc017_7	fill in the blank b2c9a0f23fbc017_8	fill in the blank b2c9a0f23fbc017_9
Inventory in process, June 30	fill in the blank b2c9a0f23fbc017_10	fill in the blank b2c9a0f23fbc017_11	fill in the blank b2c9a0f23fbc017_12
Total	fill in the blank b2c9a0f23fbc017_13	fill in the blank b2c9a0f23fbc017_14	fill in the blank b2c9a0f23fbc017_15

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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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 38d186f3efb1fe3_1	fill in the blank 38d186f3efb1fe3_2	fill in the blank 38d186f3efb1fe3_3
Started and completed in June	fill in the blank 38d186f3efb1fe3_4	fill in the blank 38d186f3efb1fe3_5	fill in the blank 38d186f3efb1fe3_6
Transferred to finished goods in June	fill in the blank 38d186f3efb1fe3_7	fill in the blank 38d186f3efb1fe3_8	fill in the blank 38d186f3efb1fe3_9
Inventory in process, June 30	fill in the blank 38d186f3efb1fe3_10	fill in the blank 38d186f3efb1fe3_11	fill in the blank 38d186f3efb1fe3_12
Total	fill in the blank 38d186f3efb1fe3_13	fill in the blank 38d186f3efb1fe3_14