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	5,900 units, 35% completed	2,800 units, 60% completed
Completed and transferred to next processing department during June	80,800 units	79,800 units
Work in process, June 30	4,500 units, 50% completed	3,800 units, 10% 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 a315f3032022038_1	fill in the blank a315f3032022038_2	fill in the blank a315f3032022038_3
Started and completed in June	fill in the blank a315f3032022038_4	fill in the blank a315f3032022038_5	fill in the blank a315f3032022038_6
Transferred to Winding Department in June	fill in the blank a315f3032022038_7	fill in the blank a315f3032022038_8	fill in the blank a315f3032022038_9
Inventory in process, June 30	fill in the blank a315f3032022038_10	fill in the blank a315f3032022038_11	fill in the blank a315f3032022038_12
Total	fill in the blank a315f3032022038_13	fill in the blank a315f3032022038_14	fill in the blank a315f3032022038_15

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 59c2a0f6d03afd3_1	fill in the blank 59c2a0f6d03afd3_2	fill in the blank 59c2a0f6d03afd3_3
Started and completed in June	fill in the blank 59c2a0f6d03afd3_4	fill in the blank 59c2a0f6d03afd3_5	fill in the blank 59c2a0f6d03afd3_6
Transferred to finished goods in June	fill in the blank 59c2a0f6d03afd3_7	fill in the blank 59c2a0f6d03afd3_8	fill in the blank 59c2a0f6d03afd3_9
Inventory in process, June 30	fill in the blank 59c2a0f6d03afd3_10	fill in the blank 59c2a0f6d03afd3_11	fill in the blank 59c2a0f6d03afd3_12
Total	fill in the blank 59c2a0f6d03afd3_13	fill in the blank 59c2a0f6d03afd3_14	fill in the blank 59c2a0f6d03afd3_15