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	4,600 units, 30% completed	2,700 units, 75% completed
Completed and transferred to next processing department during June	63,000 units	62,000 units
Work in process, June 30	3,500 units, 60% completed	3,700 units, 25% 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 ac2912f8efc9ff0_1	fill in the blank ac2912f8efc9ff0_2	fill in the blank ac2912f8efc9ff0_3
Started and completed in June	fill in the blank ac2912f8efc9ff0_4	fill in the blank ac2912f8efc9ff0_5	fill in the blank ac2912f8efc9ff0_6
Transferred to Winding Department in June	fill in the blank ac2912f8efc9ff0_7	fill in the blank ac2912f8efc9ff0_8	fill in the blank ac2912f8efc9ff0_9
Inventory in process, June 30	fill in the blank ac2912f8efc9ff0_10	fill in the blank ac2912f8efc9ff0_11	fill in the blank ac2912f8efc9ff0_12
Total	fill in the blank ac2912f8efc9ff0_13	fill in the blank ac2912f8efc9ff0_14	fill in the blank ac2912f8efc9ff0_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 690ed5054fb8035_1	fill in the blank 690ed5054fb8035_2	fill in the blank 690ed5054fb8035_3
Started and completed in June	fill in the blank 690ed5054fb8035_4	fill in the blank 690ed5054fb8035_5	fill in the blank 690ed5054fb8035_6
Transferred to finished goods in June	fill in the blank 690ed5054fb8035_7	fill in the blank 690ed5054fb8035_8	fill in the blank 690ed5054fb8035_9
Inventory in process, June 30	fill in the blank 690ed5054fb8035_10	fill in the blank 690ed5054fb8035_11	fill in the blank 690ed5054fb8035_12
Total	fill in the blank 690ed5054fb8035_13	fill in the blank 690ed5054fb8035_14	fill in the blank 690ed5054fb8035_15