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 $1,5,100$ units, $45\%$ completed,$2,700$ units, $70\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during June$]],69,900$ units,$68,900$ units$],[$Work in process, June $30,3,900$ units, $50\%$ completed,$3,700$ 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

Inventory in process, June $1$

Started and completed in June

Transferred to Winding Department in June

Inventory in process, June $30$

Total

Whole Units

$\backslash$table$[[$Direct Materials,Conversion$],[$Equivalent Units,$]]$

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

Inventory in process, June $1$

Started and completed in June

Transferred to finished goods in June

Inventory in process, June $30$

Total