Equivalent Units of Production

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

$\backslash$table$[[,$Drawing Department,Winding Department$],[$Work in process, June $1,8,000$ units, $45\%$ completed,$2,000$ units, $75\%$ completed$],[$Completed and transferred to next,$109,600$ units,$108,900$ units$],[$processing department during June,,$],[$Work in process, June $30,6,100$ units, $55\%$ completed,$2,700$ units, $30\%$ completed$]]$

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For June

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, June $1,,,],[$Started and completed in June,,,$],[$Transferred to Winding Department in June,,,$],[$Inventory in process, June $30,,,],[$Total$,,,]]$

Winding Department

Direct Materials and Conversion Equivalent Units of Production

For June

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, June $1,,,],[$Started and completed in June,,,$],[$Transferred to finished goods in June,,,$],[$Inventory in process, June $30,,,],[$Total$,,,]]$