Equivalent Units of Production

Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:

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

Drawing Department

Direct Materials and Conversion Equivalent Units of Production

For September

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winding Department

Direct Materials and Conversion Equivalent Units of Production

For September

Line Item Description

Whole Units

Direct Materials Conversion

Inventory in process, September $1$

Started and completed in September

Transferred to finished goods in September

Inventory in process, September $30$

Total