Equivalent Units of Production

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

Drawing DepartmentWinding DepartmentWork in process, June 15,700 units, 40% completed2,300 units, 85% completedCompleted and transferred to next

processing department during June78,100 units77,300 unitsWork in process, June 304,300 units, 80% completed3,100 units, 20% completed

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

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".

Drawing DepartmentDirect Materials and Conversion Equivalent Units of Production June

Whole UnitsDirect- Materials Equivalent UnitsConversion - Equivalent Units

Inventory in process, June 1 () () ()

Started and completed in June () () ()

Transferred to Winding Department in June () () ()

Inventory in process, June 30 () () ()

Total () () ()

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".

Winding DepartmentDirect Materials and Conversion Equivalent Units of Production for june

Whole UnitsDirect Materials - Equivalent UnitsConversion -Equivalent Units

Inventory in process, June 1 () () ()

Started and completed in June () () ()

Transferred to finished goods in June () () ()

Inventory in process, June 30 () () ()

Total () () ()