1. 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	8,200 units, 30% completed	2,800 units, 90% completed
   Completed and transferred to next processing department during June	112,300 units	111,300 units
   Work in process, June 30	6,200 units, 65% completed	3,800 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 Department
   Direct Materials and Conversion Equivalent Units of Production
   For June
   	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
   Inventory in process, June 1	fill in the blank 94efceff507df86_1	fill in the blank 94efceff507df86_2	fill in the blank 94efceff507df86_3
   Started and completed in June	fill in the blank 94efceff507df86_4	fill in the blank 94efceff507df86_5	fill in the blank 94efceff507df86_6
   Transferred to Winding Department in June	fill in the blank 94efceff507df86_7	fill in the blank 94efceff507df86_8	fill in the blank 94efceff507df86_9
   Inventory in process, June 30	fill in the blank 94efceff507df86_10	fill in the blank 94efceff507df86_11	fill in the blank 94efceff507df86_12
   Total	fill in the blank 94efceff507df86_13	fill in the blank 94efceff507df86_14	fill in the blank 94efceff507df86_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".

   Winding Department
   Direct Materials and Conversion Equivalent Units of Production
   For June
   	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
   Inventory in process, June 1	fill in the blank a0365bf88fdb067_1	fill in the blank a0365bf88fdb067_2	fill in the blank a0365bf88fdb067_3
   Started and completed in June	fill in the blank a0365bf88fdb067_4	fill in the blank a0365bf88fdb067_5	fill in the blank a0365bf88fdb067_6
   Transferred to finished goods in June	fill in the blank a0365bf88fdb067_7	fill in the blank a0365bf88fdb067_8	fill in the blank a0365bf88fdb067_9
   Inventory in process, June 30	fill in the blank a0365bf88fdb067_10	fill in the blank a0365bf88fdb067_11	fill in the blank a0365bf88fdb067_12
   Total	fill in the blank a0365bf88fdb067_13	fill in the blank a0365bf88fdb067_14	fill in the blank a0365bf88fdb067_15