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	7,900 units, 30% completed	1,700 units, 80% completed
Completed and transferred to next processing department during June	108,200 units	107,600 units
Work in process, June 30	6,000 units, 60% completed	2,300 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 012bbf012f99f90_1	fill in the blank 012bbf012f99f90_2	fill in the blank 012bbf012f99f90_3
Started and completed in June	fill in the blank 012bbf012f99f90_4	fill in the blank 012bbf012f99f90_5	fill in the blank 012bbf012f99f90_6
Transferred to Winding Department in June	fill in the blank 012bbf012f99f90_7	fill in the blank 012bbf012f99f90_8	fill in the blank 012bbf012f99f90_9
Inventory in process, June 30	fill in the blank 012bbf012f99f90_10	fill in the blank 012bbf012f99f90_11	fill in the blank 012bbf012f99f90_12
Total	fill in the blank 012bbf012f99f90_13	fill in the blank 012bbf012f99f90_14	fill in the blank 012bbf012f99f90_15

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