Equivalent Units of Production

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Equivalent Units of Production

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

Drawing DepartmentWinding DepartmentWork in process, June 17,800 units, 50% completed1,500 units, 75% completedCompleted and transferred to next processing department during June106,900 units106,400 unitsWork in process, June 305,900 units, 50% completed2,000 units, 20% completed

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

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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".