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 937f84f2e055f9b_1	fill in the blank 937f84f2e055f9b_2	fill in the blank 937f84f2e055f9b_3
Started and completed in June	fill in the blank 937f84f2e055f9b_4	fill in the blank 937f84f2e055f9b_5	fill in the blank 937f84f2e055f9b_6
Transferred to Winding Department in June	fill in the blank 937f84f2e055f9b_7	fill in the blank 937f84f2e055f9b_8	fill in the blank 937f84f2e055f9b_9
Inventory in process, June 30	fill in the blank 937f84f2e055f9b_10	fill in the blank 937f84f2e055f9b_11	fill in the blank 937f84f2e055f9b_12
Total	fill in the blank 937f84f2e055f9b_13	fill in the blank 937f84f2e055f9b_14	fill in the blank 937f84f2e055f9b_15