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	8,700 units, 55% completed	3,100 units, 75% completed
Completed and transferred to next processing department during June	119,200 units	118,100 units
Work in process, June 30	6,600 units, 75% completed	4,200 units, 10% 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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 53795806507603e_1	fill in the blank 53795806507603e_2	fill in the blank 53795806507603e_3
Started and completed in June	fill in the blank 53795806507603e_4	fill in the blank 53795806507603e_5	fill in the blank 53795806507603e_6
Transferred to Winding Department in June	fill in the blank 53795806507603e_7	fill in the blank 53795806507603e_8	fill in the blank 53795806507603e_9
Inventory in process, June 30	fill in the blank 53795806507603e_10	fill in the blank 53795806507603e_11	fill in the blank 53795806507603e_12
Total	fill in the blank 53795806507603e_13	fill in the blank 53795806507603e_14	fill in the blank 53795806507603e_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 88c984fb6fe5fd7_1	fill in the blank 88c984fb6fe5fd7_2	fill in the blank 88c984fb6fe5fd7_3
Started and completed in June	fill in the blank 88c984fb6fe5fd7_4	fill in the blank 88c984fb6fe5fd7_5	fill in the blank 88c984fb6fe5fd7_6
Transferred to finished goods in June	fill in the blank 88c984fb6fe5fd7_7	fill in the blank 88c984fb6fe5fd7_8	fill in the blank 88c984fb6fe5fd7_9
Inventory in process, June 30	fill in the blank 88c984fb6fe5fd7_10	fill in the blank 88c984fb6fe5fd7_11	fill in the blank 88c984fb6fe5fd7_12
Total	fill in the blank 88c984fb6fe5fd7_13	fill in the blank 88c984fb6fe5fd7_14	fill in the blank 88c984fb6fe5fd7_15